This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be...
This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones a...
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and...
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also th...
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
...
The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and con...
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a recycled accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in...
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be des...
The first Scottish book on accounting was published in 1683. That book heralded a century during which Scotland established its reputation as a land of accountants: a steady stream of books subsequently appeared from Scottish presses. This bibliography contains over 330 location entries, including 32 non-UK libraries. Periodical articles as well books are included.
The first Scottish book on accounting was published in 1683. That book heralded a century during which Scotland established its reputation as a land o...
