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The History of Accounting (RLE Accounting)

Author: Michael Chatfield

Publisher: Routledge

Published: 2014-02-05

Total Pages: 1206

ISBN-13: 1134675526

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)

Author: J. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 341

ISBN-13: 1134678819

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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.

Evolution of Corporate Financial Reporting (RLE Accounting)

Author: T. Lee

Publisher: Routledge

Published: 2014-02-05

Total Pages: 320

ISBN-13: 1134715145

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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 studying.

Financial Accounting (RLE Accounting)

Author: John Blake

Publisher: Routledge

Published: 2013-12-04

Total Pages: 324

ISBN-13: 1134603002

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This book is a practical textbook for first-year students. It begins by describing the nature and environment of accounting and continues with an examination of the double entry book-keeping system. There are chapters on the principles which govern accounting practice and the presentation and interpretation of accounts. Inflation accounting is also covered as are cash budgets and funds flow.

The Development of Accounting Theory (RLE Accounting)

Author: Michael Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 359

ISBN-13: 1134707231

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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.

Twentieth Century Accounting Thinkers (RLE Accounting)

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.

Rational Accounting Concepts (RLE Accounting)

Author: Harold Langenderfer

Publisher: Routledge

Published: 2014-03-14

Total Pages: 529

ISBN-13: 1317976169

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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.

Corporate Financial Reporting in a Competitive Economy (RLE Accounting)

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.

Cash Flow Reporting (RLE Accounting)

Author: Thomas A. Lee

Publisher: Routledge

Published: 2014-02-05

Total Pages: 579

ISBN-13: 1317975677

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This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.

Economic Accounting (RLE Accounting)

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.