American Accountants and Their Contributions to Accounting Thought (RLE Accounting)
American Accountants and Their Contributions to Accounting Thought (RLE Accounting)

Author: John J. Kahle

Publisher: Routledge

Published: 2014-02-05

Total Pages: 218

ISBN-13: 1134710941

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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.

The Development of Accounting Theory (RLE Accounting)
The Development of Accounting Theory (RLE Accounting)

Author: Michael Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 359

ISBN-13: 1134707231

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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.

Twentieth Century Accounting Thinkers (RLE Accounting)
Twentieth Century Accounting Thinkers (RLE Accounting)

Author: J. R. Edwards

Publisher: Routledge

Published: 2014-02-05

Total Pages: 395

ISBN-13: 1134706952

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When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

The History of Accounting (RLE Accounting)
The History of Accounting (RLE Accounting)

Author: Michael Chatfield

Publisher: Routledge

Published: 2014-02-05

Total Pages: 678

ISBN-13: 1134675453

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Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)
The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

Author: Richard P. Brief

Publisher: Routledge

Published: 2014-02-05

Total Pages: 324

ISBN-13: 1134606575

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Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

Evolution of Corporate Financial Reporting (RLE Accounting)
Evolution of Corporate Financial Reporting (RLE Accounting)

Author: T. A. Lee

Publisher: Routledge

Published: 2014-02-05

Total Pages: 369

ISBN-13: 1134715218

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This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.

British Cost Accounting 1887-1952 (RLE Accounting)
British Cost Accounting 1887-1952 (RLE Accounting)

Author: Trevor Boyns

Publisher: Routledge

Published: 2014-01-23

Total Pages: 502

ISBN-13: 1134604335

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This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from ‘The Costing Renaissance’ to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time went by. The selection bias has favoured material which was covered for the first time or in a new way.

Accounting in Australia (RLE Accounting)
Accounting in Australia (RLE Accounting)

Author: Robert H. Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 578

ISBN-13: 131796392X

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The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies

Memorial Articles for 20th Century American Accounting Leaders
Memorial Articles for 20th Century American Accounting Leaders

Author: Stephen A. Zeff

Publisher: Routledge

Published: 2016-03-31

Total Pages: 463

ISBN-13: 1317282663

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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 career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.