Author : Michael Gaffikin
Publisher : Routledge
Page : 359 pages
File Size : 42,70 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 : Robert Parker
Publisher : Routledge
Page : 197 pages
File Size : 27,57 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 1317964012
Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.
Author : Michael Chatfield
Publisher : Routledge
Page : 1206 pages
File Size : 28,48 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 : J. R. Edwards
Publisher : Routledge
Page : 395 pages
File Size : 42,20 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134706952
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 : 578 pages
File Size : 26,23 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 131796392X
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 : J. R. Edwards
Publisher : Routledge
Page : 323 pages
File Size : 14,89 MB
Release : 2013-12-04
Category : Business & Economics
ISBN : 1134678886
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 : Thomas Lee
Publisher : Routledge
Page : 420 pages
File Size : 11,63 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1317975685
There are introductory analyses by the editor and suggested further readings for discussion or essay papers.
Author : Yannick Lemarchand
Publisher : Routledge
Page : 458 pages
File Size : 20,90 MB
Release : 2014-04-03
Category : Business & Economics
ISBN : 1317974549
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author : Tony Hopwood
Publisher : Routledge
Page : 646 pages
File Size : 36,79 MB
Release : 2013-11-26
Category : Business & Economics
ISBN : 1134707584
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
Author : John J. Kahle
Publisher : Routledge
Page : 218 pages
File Size : 28,18 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134710941
Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.
