A New Approach to Management Accounting History (RLE Accounting)

A New Approach to Management Accounting History (RLE Accounting) PDF

Author: H. Thomas Johnson

Publisher: Routledge

Published: 2013-11-26

Total Pages: 228

ISBN-13: 113470996X

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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 studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.

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.

Methodology and Method in History (RLE Accounting)

Methodology and Method in History (RLE Accounting) PDF

Author: Lee D. Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 358

ISBN-13: 1317974026

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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 very small. Hence the references in this bibliography are drawn from the literature of general history, economic and business history, legal and social history and philosophy. The scope and range of its contents are broad – references are taken from texts as well as papers published in over 450 journals.

Accounting From the Outside (RLE Accounting)

Accounting From the Outside (RLE Accounting) PDF

Author: Tony Hopwood

Publisher: Routledge

Published: 2013-11-26

Total Pages: 646

ISBN-13: 1134707584

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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.

History and Survey of Accountancy (RLE Accounting)

History and Survey of Accountancy (RLE Accounting) PDF

Author: Wilmer L. Green

Publisher: Routledge

Published: 2014-02-05

Total Pages: 295

ISBN-13: 1134707797

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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.

American Accountants and Their Contributions to Accounting Thought (RLE Accounting)

American Accountants and Their Contributions to Accounting Thought (RLE Accounting) PDF

Author: John J. Kahle

Publisher: Routledge

Published: 2014-02-05

Total Pages: 201

ISBN-13: 1134711018

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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.

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.