Accounting Innovation (RLE Accounting): Municipal Corporations 1835-1935, 1st Edition (Paperback) book cover

Accounting Innovation (RLE Accounting)

Municipal Corporations 1835-1935, 1st Edition

Edited by Hugh Coombs, J. R. Edwards

Routledge

216 pages

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Description

The period 1835-1935 saw the development of the structure of local government which remains broadly intact today and also the growth of modern financial reporting procedures. This book examines the accounting implications of these developments and places them within the social and organisational contexts in which the events took place. The research is based on the contents of government reports, contemporary literature dating from the mid 1870s and the archival records of five municipal corporations – Birmingham, Bradford, Bristol, Cardiff and Manchester.

Table of Contents

1. Introduction 2. Structure of Local Authorities 3. Regulatory Framework 4. Record Keeping in Municipal Corporations 5. Framework of Accounts 6. Capital Accounting: Theory and Practice 7. Muncipal Audit – A Professional Power Struggle 8. Nature of the Municipal Audit – Issues 9. Companies and Corporations – Comparative Developments 10. Concluding Comments. References. Index.

About the Editors

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001000
BUSINESS & ECONOMICS / Accounting / General