Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (RLE Accounting)


Book Description

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.




Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (RLE Accounting)


Book Description

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.




Accounting Innovation (RLE Accounting)


Book Description

The period 1835-1935 saw the development of the structure of local government which remains broadly intact today and also the growth of modern financial reporting procedures. This book examines the accounting implications of these developments and places them within the social and organisational contexts in which the events took place. The research is based on the contents of government reports, contemporary literature dating from the mid 1870s and the archival records of five municipal corporations – Birmingham, Bradford, Bristol, Cardiff and Manchester.







Forthcoming Books


Book Description







A History of Management Accounting


Book Description

There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really ‘took off’ in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history that can be used in classrooms, to inform new researchers, and to provide a source of reference for established researchers.The great deal of research into cost and management accounting in Britain published in academic journals over the last twenty years–including the authors' own contributions–makes The History of Cost and Management Accounting an essential contribution to the field.




Records, Computers, and the Rights of Citizens


Book Description




Decentralization and Local Democracy in the World


Book Description

'Decentralization and Local Democracy in the World' constitutes a global reference on decentralization by presenting the contemporary situation of local governments in all regions of the world. The report analyzes local authorities in each continent under three main themes: the evolution of territorial structures; responsibilities and power, management and finances; and local democracy. An additional chapter is dedicated to the governance of large metropolises, where rapid growth presents major challenges, in particular in the fast-developing countries of the South. This report also offers a comparative overview of the different realities concerning the state of decentralization, and how the basic indispensable mechansims for local democracy do, or do not exist in come countries. Relationships between the state and local authorities are evolving toward innovative forms of cooperation. In this context, the role of local authorities in the development of global policies is increasingly recognized. The first Global Observatory on Local Democracy and Decentralization (GOLD) Report is one of the main products of United Cities and Local Governments (UCLG). The GOLD Report is the first of what will be a triennial publication. UCLG represents and defends the interests of local governments on the world stage, regardless of the size of the communities they serve. Headquartered in Barcelona, the organization's stated mission is: To be the united voice and world advocate of democratic local self-government, promoting its values, objectives and interests, through cooperation between local governments, and within the wider international community.




This Time Is Different


Book Description

An empirical investigation of financial crises during the last 800 years.