Methodology and Method in History (RLE Accounting)
Methodology and Method in History (RLE Accounting)

Author: Lee D. Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 358

ISBN-13: 1317974026

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This bibliography provides the reader with a comprehensive reference tool that will enhance understanding of methodological issues and enable the user to employ research methods appropriate to their subject of study. It also provides accounting historians a comprehensive data base for the development of papers addressing methodological issues in an accounting history context. Access to this type of resource is particularly crucial to the development of accounting history research since the number of papers dealing with methodological issues published in accounting history literature is very small. Hence the references in this bibliography are drawn from the literature of general history, economic and business history, legal and social history and philosophy. The scope and range of its contents are broad – references are taken from texts as well as papers published in over 450 journals.

A New Approach to Management Accounting History (RLE Accounting)
A New Approach to Management Accounting History (RLE Accounting)

Author: H. Thomas Johnson

Publisher: Routledge

Published: 2013-11-26

Total Pages: 167

ISBN-13: 1134709897

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The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting’s development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.

Accounting History 1976-1986 (RLE Accounting)
Accounting History 1976-1986 (RLE Accounting)

Author: Peter Boys

Publisher: Routledge

Published: 2013-12-04

Total Pages: 369

ISBN-13: 1134641923

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The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.

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.

Management Audit Approach in Writing Business History (RLE Accounting)
Management Audit Approach in Writing Business History (RLE Accounting)

Author: Allen L. Bures

Publisher: Routledge

Published: 2013-12-04

Total Pages: 271

ISBN-13: 113460713X

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This study adds both knowledge and method in the writing of business history. The author proposes that a preliminary management audit can be devised and utilized to gather data, analyse and compare longitudinally the quality of management existing in organizations. This book modifies a methodological tool for measuring, analysing and comparing managements to aid in the writing of business history. It establishes criteria and examples of excellent management from a sample of the USA’s first large-scale organization – the railroads. Prior to the 1870s the railroads were the only big business in the USA and the early ones emerged as a managerial problem which made obsolescent traditional structures and concepts and required effective management.

Accounting Methodology and the Work of R. J. Chambers (RLE Accounting)
Accounting Methodology and the Work of R. J. Chambers (RLE Accounting)

Author: Michael J. R. Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 253

ISBN-13: 1134707371

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This study traces the development of methodology in philosophy and economics with particular focus on the work of Raymond Chambers. As well as analysing the reception on methodological lines, afforded his work by both academic and professional communities, the volume discusses some significant contributions by French and German scholars to the debate about why scientific communities have accepted some theories and rejected others.

A History of Financial Accounting (RLE Accounting)
A History of Financial Accounting (RLE Accounting)

Author: J. R. Edwards

Publisher: Routledge

Published: 2013-12-04

Total Pages: 323

ISBN-13: 1134678886

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This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.

Papers on Accounting History (RLE Accounting)
Papers on Accounting History (RLE Accounting)

Author: Robert Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 197

ISBN-13: 1317964012

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Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

Local Authority Accounting Methods Volume 1 (RLE Accounting)
Local Authority Accounting Methods Volume 1 (RLE Accounting)

Author: Hugh Coombs

Publisher: Routledge

Published: 2014-05-09

Total Pages: 336

ISBN-13: 1134657609

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This book contains a collection of papers dealing with a range of controversial issues which exercised the minds of local authority officials from 1884-1908. The 28 items reproduced cover a wide range of matters. They are presented chronologically because many of the papers deal with more than one topic but also because it provides a clearer guide to the development of views on numerous inter-related issues. These issues are still of interest and relevant today: most of the papers deal with the need to improve the level of accountability to local electors – something which has been the main thrust of UK government policy since 1979. Other papers focus on the need to address internal accounting problems, such as the need for improved costing procedures to measure the performance of different activities.

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