This volume analyses and presents the results of the trade, service and financial operations between any given country and the rest of the world. Among other issues the volume discusses tax measures of the 1920s, ascertaining the trend of foreign assets, verifying economic theory, providing analysis of war and reconstruction problems, and discussing foreign investments from the USA, France, Canada and Britain.

The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.

This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.

This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee s paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of...

This book examines the conceptual development of control in the literature of both management and accounting disciplines, from 1900 to 1980. In order to portray the development of control concepts over time, the chapters are organized into sections relating to the schools of thought from which they emanated and a model of control is constructed to represent each group of concepts and their hypothesised inter-relationships. Having traced the development of control models a comparative analysis of historical development in the two streams of management and accounting literature is...

This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques...

This bibliography provides the reader with a comprehensive reference tool that will enhance understanding of methodological issues and enable the user to employ research methods appropriate to their subject of study. It also provides accounting historians a comprehensive data base for the development of papers addressing methodological issues in an accounting history context.

Access to this type of resource is particularly crucial to the development of accounting history research since the number of papers dealing with methodological issues published in accounting history literature is...

Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

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

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Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a competitor and/or to intervention on the part of the host government. This book presents an authoritative and in-depth analysis of the disclosure issue from both theoretical and practical standpoints. The author describes the methods used to research and evaluate disclosure risks and benefits and...