Author : Harold C. Edey
Publisher : Routledge
Page : 274 pages
File Size : 16,40 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 1134677626
These reprints of articles, lectures and talks cover the period 1949 – 1980. They chart the development of the academic subject of accountancy and illustrate some of the matters which were concerning the academics at the London School of Economics at a time when academic accountancy was still in its infancy.
Author : J. Edwards
Publisher : Routledge
Page : 341 pages
File Size : 14,2 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 1134678819
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.
Author : J. R. Edwards
Publisher : Routledge
Page : 441 pages
File Size : 17,6 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134707029
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Author : Robert H. Parker
Publisher : Routledge
Page : 637 pages
File Size : 17,26 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 1317963911
The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies
Author : T. A. Lee
Publisher : Routledge
Page : 369 pages
File Size : 35,48 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134715218
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.
Author : Michael Chatfield
Publisher : Routledge
Page : 1206 pages
File Size : 27,21 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134675526
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.
Author : Michael Gaffikin
Publisher : Routledge
Page : 359 pages
File Size : 43,99 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134707231
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Author : J. R. Edwards
Publisher : Routledge
Page : 361 pages
File Size : 42,51 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 113470674X
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.
Author : Robert Ashton
Publisher : Routledge
Page : 132 pages
File Size : 38,34 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 1134602375
This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.
Author : Paul Bircher
Publisher : Routledge
Page : 350 pages
File Size : 39,87 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 1134609094
The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.
