Three Contributions to the Development of Accounting Thought PDF Download
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Author: Maurice Moonitz
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 366
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Book Description
Author: Maurice Moonitz
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 366
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Book Description
Author: Michael Gaffikin
Publisher: Routledge
ISBN: 1134707169
Category : Business & Economics
Languages : en
Pages : 283
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Book Description
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.
Author: Nohora Garcia
Publisher: Emerald Group Publishing
ISBN: 1787148424
Category : Business & Economics
Languages : en
Pages : 286
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Book Description
This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
Author: Martin E. Persson
Publisher: Emerald Group Publishing
ISBN: 1789736714
Category : Business & Economics
Languages : en
Pages : 119
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Book Description
Harold Cecil Edey was instrumental in the development of British accounting thought in the mid-1900s, and his scholarship influenced a generation of students. This edited collection of his unpublished manuscripts sheds light on his contribution to modern accounting thought.
Author: John J. Kahle
Publisher: Routledge
ISBN: 1134711018
Category : Business & Economics
Languages : en
Pages : 201
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Book Description
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.
Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230889
Category : Business & Economics
Languages : en
Pages : 637
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Book Description
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
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.
Author: Basil S. Yamey
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 356
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Book Description
Author: David Alexander
Publisher: Taylor & Francis
ISBN: 1317206568
Category : Business & Economics
Languages : en
Pages : 246
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Book Description
Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.
Author: Yuri Biondi
Publisher: Routledge
ISBN: 113620900X
Category : Business & Economics
Languages : en
Pages : 531
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Book Description
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
