[PDF] Accounting History From The Renaissance To The Present eBook

Author : T. A. Lee
Publisher : Routledge
Page : 245 pages
File Size : 40,23 MB
Release : 2014-06-23
Category : Business & Economics
ISBN : 1317945352

GET BOOK

First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

Author : T. A. Lee
Publisher : Routledge
Page : 315 pages
File Size : 47,20 MB
Release : 2014-06-23
Category : Business & Economics
ISBN : 1317945360

GET BOOK

First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

Author : John Richard Edwards
Publisher : Routledge
Page : 637 pages
File Size : 44,21 MB
Release : 2009-05-07
Category : Business & Economics
ISBN : 1135230889

GET BOOK

The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Author : Derek Matthews
Publisher : Routledge
Page : 193 pages
File Size : 12,81 MB
Release : 2006-09-27
Category : Business & Economics
ISBN : 1134177917

GET BOOK

This book 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.

Author : Ilja Van Damme
Publisher : Routledge
Page : 433 pages
File Size : 31,65 MB
Release : 2017-09-18
Category : History
ISBN : 1351681796

GET BOOK

This volume critically challenges the current creative city debate from a historical perspective. In the last two decades, urban studies has been engulfed by a creative city narrative in which concepts like the creative economy, the creative class or creative industries proclaim the status of the city as the primary site of human creativity and innovation. So far, however, nobody has challenged the core premise underlying this narrative, asking why we automatically have to look at cities as being the agents of change and innovation. What processes have been at work historically before the predominance of cities in nurturing creativity and innovation was established? In order to tackle this question, the editors of this volume have collected case studies ranging from Renaissance Firenze and sixteenth-century Antwerp to early modern Naples, Amsterdam, Bologna, Paris, to industrializing Sheffield and nineteenth-and twentieth century cities covering Scandinavian port towns, Venice, and London, up to the French techno-industrial city Grenoble. Jointly, these case studies show that a creative city is not an objective or ontological reality, but rather a complex and heterogenic "assemblage," in which material, infrastructural and spatial elements become historically entangled with power-laden discourses, narratives and imaginaries about the city and urban actor groups.

Author : Trevor Boyns
Publisher : Routledge
Page : 372 pages
File Size : 49,56 MB
Release : 2013
Category : Business & Economics
ISBN : 041541623X

GET BOOK

In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.

Author : Robert Deuchars
Publisher : Routledge
Page : 388 pages
File Size : 19,12 MB
Release : 2017-11-28
Category : Political Science
ISBN : 1351146300

GET BOOK

The discipline of international political economy faces a number of critical challenges at present, as it seeks to incorporate a number of relatively new issues, one of these being 'risk'. This captivating and enlightening study redresses the neglect of 'risk' in this field by focusing on objectivist rationalism. Highlighting some of the calculative practices rationalism makes possible, it demonstrates the deeply political nature of supposedly value-neutral technical pursuits such as accounting, auditing, the practice of statistics, sampling, and credit rating. All these practices are implicated in modernist forms of power and governance. The volume draws on work from various disciplines, including sociology, anthropology, political economy, and philosophy, to explain the apparent unravelling of the rationalist quest for more reliable forms of knowledge. It is highly suitable for courses on international relations/international political economy.

Author : John Tiley
Publisher : Bloomsbury Publishing
Page : 514 pages
File Size : 43,71 MB
Release : 2011-12-22
Category : Law
ISBN : 1847318541

GET BOOK

These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 – 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.

Author : John Richard Edwards
Publisher : Routledge
Page : 364 pages
File Size : 10,53 MB
Release : 2018-07-11
Category : Business & Economics
ISBN : 1351373471

GET BOOK

A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.