Download or read book Nineteenth Century Capital Accounting and Business Investment written by Richard P. Brief and published by . This book was released on 1964 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nineteenth Century Capital Accounting and Businesss Investment written by Richard P. Brief and published by . This book was released on 1976 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nineteenth Century Capital Accounting and Business Investment written by Richard P. Brief and published by . This book was released on 1976 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital in the Nineteenth Century written by Robert E. Gallman and published by University of Chicago Press. This book was released on 2022-06-03 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gives permanence and context to Gallman’s influential economic research on growth theory. When we think about history, we often think about people, events, ideas, and revolutions, but what about the numbers? What do the data tell us about what was, what is, and how things changed over time? Economist Robert E. Gallman (1926–98) gathered extensive data on US capital stock and created a legacy that has, until now, been difficult for researchers to access and appraise in its entirety. Gallman measured American capital stock from a range of perspectives, viewing it as the accumulation of income saved and invested, and as an input into the production process. He used the level and change in the capital stock as proxy measures for long-run economic performance. Analyzing data in this way from the end of the US colonial period to the turn of the twentieth century, Gallman placed our knowledge of the long nineteenth century—the period during which the United States began to experience per capita income growth and became a global economic leader—on a strong empirical foundation. Gallman’s research was painstaking and his analysis meticulous, but he did not publish the material backing to his findings in his lifetime. Here Paul W. Rhode completes this project, giving permanence to a great economist’s insights and craftsmanship. Gallman’s data speak to the role of capital in the economy, which lies at the heart of many of the most pressing issues today.
Download or read book Accounting for Capital in the Nineteenth Century and True and Fair View written by R. A. Bryer and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Continuing Debate Over Depreciation Capital and Income RLE Accounting written by Richard P. Brief and published by Routledge. This book was released on 2014-02-05 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting
Download or read book Reporting Fixed Assets in Nineteenth Century Company Accounts written by J. Edwards and published by Routledge. This book was released on 2013-11-26 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.
Download or read book Men Women and Money written by David R. Green and published by Oxford University Press. This book was released on 2011-04-28 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been considerable research into the growth of limited companies in Great Britain in the 19th century, but not much is known about their investors, both men and women. This interdisciplinary book, based on new research, investigates the identity and behaviour of these investors.
Download or read book The History of Accounting RLE Accounting written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Download or read book The Late Nineteenth Century Revolution in Financial Reporting written by R. A. Bryer and published by . This book was released on 1992 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies of Company Records RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2013-12-04 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.
Download or read book A History of Financial Accounting RLE Accounting written by J. Edwards and published by Routledge. This book was released on 2013-12-04 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.
Download or read book Equity Capital written by Geoffrey Poitras and published by Routledge. This book was released on 2016-04-20 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capitalism is historically pervasive. Despite attempts through the centuries to suppress or control the private ownership of commercial assets, production and trade for profit has survived and, ultimately, flourished. Against this backdrop, accounting provides a fundamental insight: the ‘value’ of physical and intangible capital assets that are used in production is identically equal to the sum of the debt liabilities and equity capital that are used to finance those assets. In modern times, this appears as the balance sheet relationship. In determining the ‘value’ of items on the balance sheet, equity capital appears as a residual calculated as the difference between the ‘value’ of assets and liabilities. Through the centuries, the organization of capitalist activities has changed considerably, dramatically impacting the methods used to value, trade and organize equity capital. To reflect these changes, this book is divided into four parts that roughly correspond to major historical changes in equity capital organization. The first part of this book examines the rudimentary commercial ventures that characterized trading for profit from ancient times until the contributions of the medieval scholastics that affirmed the moral value of equity capital. The second part deals with the evolution of equity capital organization used in seaborne trade of the medieval and Renaissance Italian city states and in the early colonization ventures of western European powers and ends with the emergence in the market for tradeable equity capital shares during the 17th century. The third part begins with the 1719-1720 Mississippi scheme and South Sea bubbles in northern Europe and continues to cover the transition from joint stock companies to limited liability corporations with autonomous shares in England, America and France during the 19th century. This part ends with a fundamental transition in the social conception of equity capital from a concern with equity capital organization to the problem of determining value. The final part is concerned with the evolving valuation and management of equity capital from the 1920s to the present. This period includes the improvement corporate accounting for publicly traded shares engendered by the Great Depression that has facilitated the use of ‘value investing’ techniques and the conflicting emergence of portfolio management methods of modern Finance. Equity Capital is aimed at providing material relevant for academic presentations of equity valuation history and methods, and is targeted at researchers, academics, students and professionals alike.
Download or read book The Late Nineteenth Century Debate Over Depreciation Capital and Income written by Richard P. Brief and published by . This book was released on 1976 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A New Approach to Management Accounting History RLE Accounting written by H. Thomas Johnson and published by Routledge. This book was released on 2013-11-26 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting’s development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.
Download or read book A Scottish Contribution to Accounting History written by T. A. Lee and published by Routledge. This book was released on 2020-09-04 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.
