Economic Accounting (RLE Accounting)

Economic Accounting (RLE Accounting) PDF

Author: Diran Bodenhorn

Publisher: Routledge

Published: 2013-11-26

Total Pages: 339

ISBN-13: 1134603495

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Divided into three parts this volume discusses the Crusoe model of accounting, and a model appropriate for the Crusoe model. It also considers some accounting problems which arise in the real world as well as a discussion of government and business accounting, along with money, banks and financial institutions.

The History of Accounting (RLE Accounting)

The History of Accounting (RLE Accounting) PDF

Author: Michael Chatfield

Publisher: Routledge

Published: 2014-02-05

Total Pages: 678

ISBN-13: 1134675453

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Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

A History of Financial Accounting (RLE Accounting)

A History of Financial Accounting (RLE Accounting) PDF

Author: J. R. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 323

ISBN-13: 1134678886

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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 with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.

Twentieth Century Accounting Thinkers (RLE Accounting)

Twentieth Century Accounting Thinkers (RLE Accounting) PDF

Author: J. R. Edwards

Publisher: Routledge

Published: 2014-02-05

Total Pages: 441

ISBN-13: 1134707029

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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.

The Development of Accounting Theory (RLE Accounting)

The Development of Accounting Theory (RLE Accounting) PDF

Author: Michael Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 283

ISBN-13: 1134707169

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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.

Corporate Financial Reporting in a Competitive Economy (RLE Accounting)

Corporate Financial Reporting in a Competitive Economy (RLE Accounting) PDF

Author: Herman W. Bevis

Publisher: Routledge

Published: 2013-11-26

Total Pages: 226

ISBN-13: 1134602650

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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.

Estimating the Economic Rate of Return From Accounting Data (RLE Accounting)

Estimating the Economic Rate of Return From Accounting Data (RLE Accounting) PDF

Author: Richard Brief

Publisher: Routledge

Published: 2013-11-26

Total Pages: 218

ISBN-13: 113460629X

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Published between 1965 and 1985 the papers in this collection address the problem of using accounting data to estimate the economic rate of return. The search for a solution to this problem has been an important episode in the history of accounting thought. The papers reprinted in this volume are the foundation of this intellectual effort. Ten articles and six notes and comments are reprinted here. Seven of the papers were published in UK journals and the rest in US publications. Bringing them together in one book will facilitate research on this important subject.

Accounting Methodology and the Work of R. J. Chambers (RLE Accounting)

Accounting Methodology and the Work of R. J. Chambers (RLE Accounting) PDF

Author: Michael J. R. Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 252

ISBN-13: 1134707444

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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.

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting) PDF

Author: Richard P. Brief

Publisher: Routledge

Published: 2014-02-05

Total Pages: 319

ISBN-13: 1134606648

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Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

Rational Accounting Concepts (RLE Accounting)

Rational Accounting Concepts (RLE Accounting) PDF

Author: Harold Q. Langenderfer

Publisher: Routledge

Published: 2014-03-14

Total Pages: 514

ISBN-13: 1317976150

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Willard J. Graham (1897-1966) was an important contributor to both accounting thought and education and he pioneered life-long education for executive business that is still emulated today. This volume collects 25 of his key writings which shed light on his contributions to management accounting and business education as well as the accounting profession.