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.
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
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 and Food: Some Italian Experiences
1st Edition
Edited
By Massimo Sargiacomo, Roberto 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
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
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
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
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
1st Edition
Edited
By Stephen P. Walker, T. 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...
Reality and Accounting: Ontological Explorations in the Economic and Social Sciences
1st Edition
By Richard Mattessich
December 08, 2016
This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book ...
Professional Accounting and Audit in Australia, 1880-1900
1st Edition
Edited
By Garry D Carnegie, Robert H. Parker
September 02, 2016
Australian literature on professional accounting and audit begins in 1880. The two decades to 1900 were a crucial period in Australian history, the boom years of the 1880s being followed by the severe recession of the 1890s and the federation of the Australian. There were no professional accounting...
A History of Management Accounting: The British Experience
1st Edition
By Richard Edwards, Trevor Boyns
August 26, 2016
There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really ‘took off’ in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history ...
Trade Associations and Uniform Costing in the British Printing Industry, 1900-1963
1st Edition
Edited
By Stephen P. Walker, Falconer Mitchell
August 26, 2016
First Published in 1997. This book documents a highly significant development in the history of costing practice in the UK - the uniform costing system designed for the members of the British Federation of Master Printers (BFMP) during the early twentieth century....