Bøger i Routledge New Works in Accounting History serien

The Origins Of Accounting Culture studies the origins of the accounting culture in Venice, with a specific focus on the accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce, that in 2018 will celebrate its 150 anniversary as Ca' Foscari Univers

This book looks at the role accounting knowledge play in business and social ordering and what insight the Institute of Accounts experience provides about the professionalization of the US accounting occupation.

A survey of the literature on costing and management accounting. It covers the development of British accounting, and offers a review of changing theories and practices.

Offering a survey of accounting research on an international scale, this book emphasises on accounting research in the English, German, Italian, French and Spanish language areas.

The collected writings of Walter P. Scheutze here probe the most fundamental problems of corporate financial reporting, argue the case for accounting reform and propose well-informed solutions to these problems.

Goodwill may be either purchased or internally generated. This book provides a historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill.

With the collapse of Enron, and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. This book investigates the major issues, commenting upon the solutions offered in financial reporting literature. It also aims to expose the defects in the contemporary accounting principles.

Presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the nineteenth and twentieth century. These accountants influenced the public accountancy profession, and this volume is a tribute to their efforts to establish and nurture American public accountancy.

This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting.

Explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. This book will be a useful reference tool for accounting, business and economic historians.

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 working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand modern day similarities and differences, it is necessary to understand how the current practices and systems have come into being.

First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

Papers from a 1994 seminar celebrate five hundred years of Luca Pacioli's influence on accounting, presenting broad reviews of historical developments from the 1600s to the present. Topics include a recent history of financial reporting in the UK and the US; a history of management accounting; the

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 this sector in order to reveal unique and interesting insights into the historic development of the production of alcoholic beverages.

First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.

Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well s considering the history of food producers payng particular attention to the role played by women entrepreneurs over time.

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 Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting''s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record - women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.

First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.