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Author: Gary John Previts
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 612
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Book Description
The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
Author: Gary John Previts
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 612
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Book Description
The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
Author: Gary John Previts
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 400
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Book Description
Author: James Don Edwards
Publisher: Routledge
ISBN: 1000166996
Category : Business & Economics
Languages : en
Pages : 386
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Book Description
This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.
Author: Theresa A. Hammond
Publisher: Univ of North Carolina Press
ISBN: 0807874949
Category : Social Science
Languages : en
Pages : 230
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Book Description
Among the major professions, certified public accountancy has the most severe underrepresentation of African Americans: less than 1 percent of CPAs are black. Theresa Hammond explores the history behind this statistic and chronicles the courage and determination of African Americans who sought to enter the field. In the process, she expands our understanding of the links between race, education, and economics. Drawing on interviews with pioneering black CPAs, among other sources, Hammond sets the stories of black CPAs against the backdrop of the rise of accountancy as a profession, the particular challenges that African Americans trying to enter the field faced, and the strategies that enabled some blacks to become CPAs. Prior to the 1960s, few white-owned accounting firms employed African Americans. Only through nationwide networks established by the first black CPAs did more African Americans gain the requisite professional experience. The civil rights era saw some progress in integrating the field, and black colleges responded by expanding their programs in business and accounting. In the 1980s, however, the backlash against affirmative action heralded the decline of African American participation in accountancy and paved the way for the astonishing lack of diversity that characterizes the field today.
Author: J. R. Edwards
Publisher: Routledge
ISBN: 9780415004329
Category : History
Languages : en
Pages : 326
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Book Description
Beschrijving van de ontwikkeling van de theorie in accountancy met nadruk op de financiële accountancy.
Author: Thomas A. King
Publisher: John Wiley & Sons
ISBN: 1118044614
Category : Business & Economics
Languages : en
Pages : 260
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Book Description
The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.
Author: Caitlin Rosenthal
Publisher: Harvard University Press
ISBN: 0674988574
Category : History
Languages : en
Pages : 313
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Book Description
A Five Books Best Economics Book of the Year A Politico Great Weekend Read “Absolutely compelling.” —Diane Coyle “The evolution of modern management is usually associated with good old-fashioned intelligence and ingenuity...But capitalism is not just about the free market; it was also built on the backs of slaves.” —Forbes The story of modern management generally looks to the factories of England and New England for its genesis. But after scouring through old accounting books, Caitlin Rosenthal discovered that Southern planter-capitalists practiced an early form of scientific management. They took meticulous notes, carefully recording daily profits and productivity, and subjected their slaves to experiments and incentive strategies comprised of rewards and brutal punishment. Challenging the traditional depiction of slavery as a barrier to innovation, Accounting for Slavery shows how elite planters turned their power over enslaved people into a productivity advantage. The result is a groundbreaking investigation of business practices in Southern and West Indian plantations and an essential contribution to our understanding of slavery’s relationship with capitalism. “Slavery in the United States was a business. A morally reprehensible—and very profitable business...Rosenthal argues that slaveholders...were using advanced management and accounting techniques long before their northern counterparts. Techniques that are still used by businesses today.” —Marketplace “Rosenthal pored over hundreds of account books from U.S. and West Indian plantations...She found that their owners employed advanced accounting and management tools, including depreciation and standardized efficiency metrics.” —Harvard Business Review
Author: Jerome L. Coleman
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages :
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Book Description
Author: Richard Brown
Publisher: Cosimo, Inc.
ISBN: 1596059613
Category : Business & Economics
Languages : en
Pages : 525
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Book Description
This collection of essays was commissioned for the fiftieth anniversary of the incorporation of accountants in Scotland, the country in which accountants were first chartered. It attempts to trace the origin and growth of the profession relating to accounts, auditing, and bookkeeping. Topics include ancient systems of accounting; early Italian accountants; accounting in Scotland, England, Ireland, Europe, the British colonies, and the United States; and the future of the profession. Edited by Richard Brown, contributors include John S. Mackay, Edward Boyd, J. Row Fogo, Joseph Patrick, and Alexander Sloan.
Author: C. Richard Baker
Publisher: Emerald Group Publishing
ISBN: 1801178062
Category : Business & Economics
Languages : en
Pages : 220
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Book Description
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
