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:...
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation...
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The b...
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.
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They const...
This volume presents a survey of accountancy from early times through to modern accounting methods of the early twentieth century. Covering everything from accounting in Ancient Egypt and the Roman Republic through to legislation for the accountancy profession in Europe and South America, as well as ethics and education in the accountancy profession, this volume will be of use to both students and professionals who wish to extend their historical knowledge of their profession.
This volume presents a survey of accountancy from early times through to modern accounting methods of the early twentieth century. Covering everyth...
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.
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They const...
The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting s development are more numerous and complex than historians had realized. The case...
The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting ...
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.
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 p...
When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s.
When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved i...
This bibliography presents a review of trends in management accounting research and a classified annotated listing of over 600 works in the area. It is intended to help the accounting researcher or student who wishes to review the development of the literature in management accounting over many years. The book traces this development from 1926 to 1982 through the primary academic journals. This review has focussed on accounting literature and includes only those works from outside the accounting literature that were seminal in defining and introducing a research area, and were frequently...
This bibliography presents a review of trends in management accounting research and a classified annotated listing of over 600 works in the area. I...
