Economic Influences on the Development of Accounting in Firms

Economic Influences on the Development of Accounting in Firms

Author: George J. Staubus

Publisher: Routledge

Published: 2021-12-29

Total Pages: 80

ISBN-13: 1000363899

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A view of accounting as a practical activity – a service function whose value depends on its adaptation to the environment in which it serves – is a good place to start this book, originally published in 1996. While arts such as music and drama can be said to serve human needs, their development presumably cannot be explained primarily by reference to the economic features of their environments. By contrast, an economic service function such as accounting develops in response to economic features of its environment. The objective of this book is to stimulate interest in explaining the development of specific features of accounting as we know it in the firms that are so important to the economies of Western industrialized countries by reference to the economic features of those firms. The emphasis in this work is on the influence of economic features of the firm in the development of accounting.


Economic Influences on the Development of Accounting in Firms

Economic Influences on the Development of Accounting in Firms

Author: George J. Staubus

Publisher: Garland Science

Published: 2021-12-12

Total Pages: 109

ISBN-13: 1000526151

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First published in 1996. This volume explores firm accounting and its development to measure and report the effects of economic events on a firm or business. The purpose of this text is to stimulate interest in explaining the development of specific features of accounting in the firms that are important to the economies of Western industrialised countries by reference to the economic features of those firms.


Accounting is an Evolved Economic Institution

Accounting is an Evolved Economic Institution

Author: Gregory B. Waymire

Publisher: Now Publishers Inc

Published: 2008

Total Pages: 186

ISBN-13: 1601981600

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Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.


Accounting and Business Economics

Accounting and Business Economics

Author: Yuri Biondi

Publisher: Routledge

Published: 2013-04-02

Total Pages: 531

ISBN-13: 113620900X

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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.


Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies

Author: Shahzad Uddin

Publisher: Emerald Group Publishing

Published: 2010-12-02

Total Pages: 310

ISBN-13: 0857244523

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Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.


The Routledge Companion to Accounting History

The Routledge Companion to Accounting History

Author: John Richard Edwards

Publisher: Routledge

Published: 2020-04-15

Total Pages: 786

ISBN-13: 1351238868

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The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.


The Decision Usefulness Theory of Accounting

The Decision Usefulness Theory of Accounting

Author: George J. Staubus

Publisher: Routledge

Published: 2013-02-01

Total Pages: 341

ISBN-13: 1136533729

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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 framework.


History of Accounting, Management, Business and Economics, Volume I

History of Accounting, Management, Business and Economics, Volume I

Author: Kıymet Tunca Çalıyurt

Publisher: Springer Nature

Published: 2023-09-12

Total Pages: 299

ISBN-13: 9819933463

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This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.


Virtue Capitalists

Virtue Capitalists

Author: Hannah Forsyth

Publisher: Cambridge University Press

Published: 2023-08-31

Total Pages: 313

ISBN-13: 1009206486

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An ambitious study of the making of the professional middle class in the Anglophone world from c.1870 to 2008.