Download or read book A History of Corporate Financial Reporting in Britain written by John Richard Edwards and published by Routledge. This book was released on 2018-07-11 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.

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 1206 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 Accounting History from the Renaissance to the Present written by T. A. Lee and published by Routledge. This book was released on 2014-06-23 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

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 The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 954 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Download or read book The Development of Accounting in an International Context written by T.E. Cooke and published by Routledge. This book was released on 2006-07-13 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.

Download or read book Papers on Accounting History RLE Accounting written by Robert Parker and published by Routledge. This book was released on 2013-12-04 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

Download or read book Debrett s Bibliography of Business History written by Stephanie Zarach and published by Springer. This book was released on 1987-06-18 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Insights from Accounting History written by Stephen Zeff and published by Routledge. This book was released on 2010-06-10 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

Download or read book The Institute of Accounts written by Stephen E. Loeb and published by Routledge. This book was released on 2003-11-20 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses upon the Institute of Accounts (IA), an organization to which the modern United States accounting profession can trace its roots. The IA was organized in the early 1880s in New York City and, as discussed in this book, attracted a diverse membership that included some of the leading accounting thinkers of the period. The Institute

Download or read book A History of Auditing written by Derek Matthews and published by Routledge. This book was released on 2006-09-27 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve.

Download or read book The History of the German Public Accounting Profession written by Hugh B. Markus and published by Routledge. This book was released on 2021-12-12 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1997. Accountants in the English-speaking world have accorded the development of the Anglo-American accounting profession a great deal of attention. Perhaps only in the Netherlands has a like interest in the history of the public accounting profession manifested itself, although even there without the same degree of preoccupation as in the English-speaking world. Hugh Brian Markus’s History of the German Public Account-ing Profession, accordingly, is a particularly welcome addition to the accounting history literature. In the original German, it marked new attention to the history of the German public accounting profession; and in the English translation offered here, it provides English- speaking audiences with an insight into the development of a public accounting profession different from their own.

Download or read book Forging Accounting Principles in Five Countries written by Stephen A. Zeff and published by Routledge. This book was released on 2016-01-29 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.

Download or read book Evolution of Corporate Financial Reporting RLE Accounting written by T. Lee and published by Routledge. This book was released on 2014-02-05 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.

Download or read book International Bibliography of Business History written by Francis Goodall and published by Routledge. This book was released on 2013-12-16 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of business history has changed and grown dramatically over the last few years. There is less interest in the traditional `company-centred' approach and more concern about the wider business context. With the growth of multi-national corporations in the 1980s, international and inter-firm comparisons have gained in importance. In addition, there has been a move towards improving links with mainstream economic, financial and social history through techniques and outlook. The International Bibliography of Business History brings all of the strands together and provides the user with a comprehensive guide to the literature in the field. The Bibliography is a unique volume which covers the depth and breadth of research in business history. This exhaustive volume has been compiled by a team of subject specialists from around the world under the editorship of three prestigious business historians.

Download or read book Auditor s Talk written by Derek Matthews and published by Routledge. This book was released on 2019-06-03 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an oral history of the auditing profession in Britain from 1920s to the present day based on extended extracts from interviews with 77 past and present practitioners. Those interviewed ranged from a nonagenarian who qualified in the 1920s, to active contemporaries, from sole practitioners to the present day heads of the Big Five accounting firms. The often candid interviews uncover a surprising variety of experience and opinions and allow a group of often fascinating individuals to tell their own stories.

Download or read book The Priesthood of Industry written by Derek Matthews and published by OUP Oxford. This book was released on 1998 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Documenting the rise of the accountancy profession in Britain the authors of this volume focus on the individual - the professional accountant - and adopt an economic determinist analysis to explain why such a rise has occurred.