Accounting by the First Public Company: The Pursuit of Supremacy

ISBN-13: 9781138616769 / Angielski / Miękka / 2018 / 208 str.

Warwick Funnell; Jeffrey Robertson

Opis

The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices.

Spis treści

Timeline Figures Acknowledgements Preface 1. Introduction 2. Dutch Identity and the Influence of Landscape 3. Netherlands’ Trade and Commerce 4. Dutch Bookkeeping and the Hanseatic Influence  5. The Dutch East-India Company 6. Accounting for Capital 7. The VOC’s General Bookkeeping: Contradictions and Conflict 8. Conclusion Bibliography

O autorze

Warwick Funnell is Professor of Accounting and Finance at Kent Business School, University of Kent, UK. He is co-author (along with R.E. Jupe and J. Anderson) of In Government We Trust: Market Failure and the Delusions of Privatisation (2009).

Jeffrey Robertson is a Lecturer in the School of Accountancy at Massey University, New Zealand.