This innovative series contains volumes on accounting history, auditing, bibliography, development of accounting principles and standards, education and ethics, financial reporting, law and regulations, management accounting and the theoretical works of leading scholars. Providing students, teachers and researchers with the opportunity to learn more about the discipline of accountancy and its past, this series is a vital addition to any accounting library.
Edited
By Richard K. Fleischman, Warwick Funnell, Stephen Walker
December 17, 2015
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 ...
Edited
By Richard P. Brief, K. V. Peasnell
December 07, 2015
First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus. The purpose of this anthology is to facilitate future ...
Edited
By Chris Poullaos, Suki Sian
August 25, 2015
This book brings together, for the first time, studies of the professionalisation of accountancy in key constituent territories of the British Empire. The late nineteenth century was a period of intensive activity in terms of both imperialism and professionalisation. A team of expert contributors ...
By Trevor Boyns, John R. Edwards
June 23, 2015
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 ...
By T.A. Lee
April 09, 2015
The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small ...
By Brian P. West
February 05, 2015
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance ...
By Stephen E. Loeb, Paul J. Miranti
February 05, 2015
This book focuses upon the Institute of Accounts (IA), an organization to which the modern United States accounting profession can trace its roots. The IA was organized in the early 1880s in New York City and, as discussed in this book, attracted a diverse membership that included some of the ...
By Gerald H. Lawson
September 01, 1997
This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices. The conceptual basis of the model that is advocated as a yardstick for assessing such implications, including potential corporate financial policy consequences, ...
By Martin Bloom
December 21, 2009
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards ...
By Derek Matthews
March 21, 2013
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating ...
Edited
By Harvey Hendrickson, Paul Williams
June 28, 2012
One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine. ...
By Richard Mattessich
February 08, 2011
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters ...