1st Edition

Accounting in Australia (RLE Accounting)
Historical Essays

Edited By

Robert H. Parker

ISBN 9781138965799
Published November 24, 2015 by Routledge
578 Pages

USD $52.95

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Book Description

The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections:

  • Early Accounting Records
  • The Financial Year
  • Corporate Financial Reporting
  • Audit
  • Professional Accountancy
  • Accounting Literature
  • Biographies and Bibliographies

Table of Contents

Part 1: Early Accounting Records 1. An Historical Survey R. H. Goddard 2. Some Early Australian Accounting Records L. Goldberg 3. Accounting for a Scottish Venture in Colonial Development D. S. Macmillan and H. McCredie 4. Bookkeeping Barter and Current Cash Equivalents in Early New South Wales R. H. Parker Part 2: The Financial Year 5. The Financial Year H. W. Arndt 6. For The year ended – Why June 30? P. W. Marsland Part 3: Corporate Financial Reporting 7. Development of Corporate Accounting in Australia R. W. Gibson 8. Corporate Disclosure in a Substantially Unregulated Environment R. D. Morris 9. The Evolution of Consolidated Financial Reporting in Australia G. Whittred 10. Forging Accounting Principles in Australia S. A. Zeff 11. Episodes in the Australian Tax Accounting Saga R.W. Gibson 12. A Chronology of the Development of Corporate Financial Reporting in Australia: 1817-1988 R. D. Morris and M. R. Barbera Part 4: Audit 13. Origin and Development of the audit of the Accounts of the State 14. The Development of Auditing Standards in Australia R. W. Gibson and R. Arnold 15. Historical Survey 1886-1930 O. R. Macdonald 16. An Accountant Takes Stock of the Past and Glances into the Future R. M. Steele 17. An historical Perspective of Integration of the Australian Accounting Profession J. J. Gavens 18. Genealogies of Members Firms N. J. Marshall Part 5: Accounting Literature 19. Australian Writings on Accounting, 1871-1900 20. The Search for Scouller: An Interim Report L. Goldberg 21. A Case Remaining Unanswered: Business First in Accountancy, 1928 R. G. Walker 22. The Publication of Accountancy Books in Australia L. Goldberg 23. The Development of the Theory of Continuously Contemporary Accounting R. J. Chambers Part 6: Biographies and Bibliographies 24. Raymond John Chambers: A Biography R. S. Brown 25. AAF and the Commonwealth Grants Commission W. Prest 26. A Bibliography of Austrlian Writings on Cost Accounting 1910-1935 R. H. Anderson 27. Chronological List of Books and Articles on Australian Accounting History R. W. Gibson

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