This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.
This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance ...
The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "solutions" embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930. The contributors to the debate were mainly local government officials and the items reproduced cover a wide range of matters such as the content of the abstract accounts; the need for standardization and an illuminating comparison of the nature and contents of municipal accounts with those of limited companies. A...
The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority official...
In the UK today the form and content of accounts published by limited companies are closely regulated. In the 19th century the position was different: the popular view was that such matters were for private negotiation between owners and management. Nevertheless, there was a great deal of discussion of the need for regulations, which were actually imposed in a number of areas. This book provides readers with the essence of the many debates that took place, the conclusions reached and the action taken to regulate company accounts.
In the UK today the form and content of accounts published by limited companies are closely regulated. In the 19th century the position was different:...
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.
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading ...
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.
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 or...
This study traces the development of methodology in philosophy and economics with particular focus on the work of Raymond Chambers. As well as analysing the reception on methodological lines, afforded his work by both academic and professional communities, the volume discusses some significant contributions by French and German scholars to the debate about why scientific communities have accepted some theories and rejected others.
This study traces the development of methodology in philosophy and economics with particular focus on the work of Raymond Chambers. As well as analysi...
The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional...
The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-...
This study adds both knowledge and method in the writing of business history. The author proposes that a preliminary management audit can be devised and utilized to gather data, analyse and compare longitudinally the quality of management existing in organizations. This book modifies a methodological tool for measuring, analysing and comparing managements to aid in the writing of business history. It establishes criteria and examples of excellent management from a sample of the USA's first large-scale organization - the railroads. Prior to the 1870s the railroads were the only big business in...
This study adds both knowledge and method in the writing of business history. The author proposes that a preliminary management audit can be devised a...
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...
This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the ...
This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from 'The Costing Renaissance' to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time...
This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from 'The Costing R...
