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.
Internal Accounting Control Evaluation and Auditor Judgement: An Anthology
1st Edition
By Theodore J. Mock, Jerry L. Turner
July 21, 2016
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American ...
The Decision Usefulness Theory of Accounting: A Limited History
1st Edition
By George J. Staubus
July 04, 2016
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual ...
Accounting History from the Renaissance to the Present: A Remembrance of Luca Pacioli
1st Edition
Edited
By T. A. Lee, A. Bishop, R. H. Parker
April 27, 2016
First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some ...
Chambers on Accounting: Logic, Law and Ethics
1st Edition
By R.J. Chambers, Graeme W. Dean
April 27, 2016
This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably rigorous and serviceable system of accounting. This search for an ideal led Chambers into myriad environments, an aspect of his life exhaustively ...
Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting
1st Edition
By Garry Carnegie
February 29, 2016
First Published in 1997. Set in colonial Australia, this explanatory, investigative study examines the dimensions of accounting information prepared for pastoral industry engagement in the Western District of Victoria during 1836-1900 and the local, time-specific environmental factors which shaped ...
The Beginnings of Accounting and Accounting Thought: Accounting Practice in the Middle East (8000 B.C to 2000 B.C.) and Accounting Thought in India (300 B.C. and the Middle Ages)
1st Edition
By Richard Mattessich
February 29, 2016
Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting. Mattessich also illustrates the astounding sophistication manifested in some of the accounting and ...
A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?
1st Edition
By Richard Macve
January 20, 2016
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have...
Critical Histories of Accounting: Sinister Inscriptions in the Modern Era
1st Edition
Edited
By Richard K. Fleischman, Warwick Funnell, Stephen Walker
December 17, 2015
The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned ...
Clean Surplus: A Link Between Accounting and Finance
1st Edition
Edited
By Richard P. Brief, K. V. Peasnell
December 07, 2015
First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus. The purpose of this anthology is to facilitate future ...
Accountancy and Empire: The British Legacy of Professional Organization
1st Edition
Edited
By Chris Poullaos, Suki Sian
August 25, 2015
This book brings together, for the first time, studies of the professionalisation of accountancy in key constituent territories of the British Empire. The late nineteenth century was a period of intensive activity in terms of both imperialism and professionalisation. A team of expert contributors ...
The Birth of Industrial Accounting in France and Britain
1st Edition
By Trevor Boyns, John R. Edwards
June 23, 2015
First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been ...
The Development of the American Public Accounting Profession: Scottish Chartered Accountants and the Early American Public Accountancy Profession
1st Edition
By T.A. Lee
April 09, 2015
The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small ...