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Routledge New Works in Accounting History

About the Book Series

This innovative series contains volumes on accounting history, auditing, bibliography, development of accounting principles and standards, education and ethics, financial reporting, law and regulations, management accounting and the theoretical works of leading scholars. Providing students, teachers and researchers with the opportunity to learn more about the discipline of accountancy and its past, this series is a vital addition to any accounting library.

40 Series Titles


The Economics of Auditing Foundations and Unanswered Questions

The Economics of Auditing: Foundations and Unanswered Questions

1st Edition

By Dan A. Simunic
December 12, 2024

The financial information provided to governments, creditors, investors etc. by businesses has been verified by auditors since ancient times. In its modern form, the independent public accounting profession has its roots in 19th century Scotland. A distinctive feature of this profession is that it ...

Accounting for the Holocaust Enabling the Final Solution

Accounting for the Holocaust: Enabling the Final Solution

1st Edition

Edited By Warwick Funnell, Michele Bigoni, Erin Twyford
June 28, 2024

Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the...

Accounting Thought and Practice Reform Ray Chambers’ Odyssey

Accounting Thought and Practice Reform: Ray Chambers’ Odyssey

1st Edition

By Frank Clarke, Graeme William Dean, Martin Persson
December 18, 2020

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 ...

The Origins of Accounting Culture The Venetian Connection

The Origins of Accounting Culture: The Venetian Connection

1st Edition

Edited By Massimo Sargiacomo, Stefano Coronella, Chiara Mio, Ugo Sostero, Roberto Di Pietra
December 18, 2020

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di ...

Accounting for Alcohol An Accounting History of Brewing, Distilling and Viniculture

Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture

1st Edition

Edited By Martin Quinn, João Oliveira
June 30, 2020

Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the ...

The Italian and Iberian Influence in Accounting History The Imperative of Power

The Italian and Iberian Influence in Accounting History: The Imperative of Power

1st Edition

Edited By Michele Bigoni, Warwick Funnell
December 13, 2019

The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the ...

Accounting and Food Some Italian Experiences

Accounting and Food: Some Italian Experiences

1st Edition

Edited By Massimo Sargiacomo, Roberto Di Pietra
June 08, 2018

The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the ...

Accounting at War The Politics of Military Finance

Accounting at War: The Politics of Military Finance

1st Edition

By Warwick Funnell, Michele Chwastiak
June 08, 2018

Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political ...

Accounting by the First Public Company The Pursuit of Supremacy

Accounting by the First Public Company: The Pursuit of Supremacy

1st Edition

By Warwick Funnell, Jeffrey Robertson
June 08, 2018

The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two ...

Memorial Articles for 20th Century American Accounting Leaders

Memorial Articles for 20th Century American Accounting Leaders

1st Edition

Edited By Stephen Zeff
June 08, 2018

This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s ...

Toward Greater Logic and Utility in Accounting The Collected Writings of Philip W. Bell

Toward Greater Logic and Utility in Accounting: The Collected Writings of Philip W. Bell

1st Edition

By Philip W. Bell
February 12, 2018

The articles, monographs, and reviews in this Collection had been written, then, over the last 20 years. The Collection is divided into five Parts, the contributions being organized topically, rather than chronologically. Part One of the Collection, encompassing three inter-related essays, ...

Studies in Early Professionalism Scottish Chartered Accountants 1853-1918

Studies in Early Professionalism: Scottish Chartered Accountants 1853-1918

1st Edition

Edited By Stephen P. Walker, Thomas A. Lee
February 05, 2018

This text aims to provide an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland from the mid-nineteenth century onwards. Individual contributions cover a range of historical studies including the original foundations and...

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