This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.
@contents:Part 1: Illustration of Corporate Financial Reporting Developments. Introduction. 1. Accountancy Developments in a Public Utility Company in the Nineteenth Century N. K. Hill 2. Company Financial Statements: An Essay in Business History 1830-1950 T. A. Lee 3. Unilever – the First 21 Years P. Hodgkins 4. Evolution of Corporate Reports: Observations on the Annual Report of United States Steel Corporation R. S. Claire 5. A Historical Overview of Depreciation: U.S. Steel 1902-70 R. Vangermeersch Part 2: Specific Developments in Corporate Financial Reporting. Introduction. 6. The Accounts of British Holding company Groups: Development and Attitudes to Disclosure in the Early Years J. Kitchen 7. Explaining National Differences in Consolidated Accounts R.H.Parker 8. Notes on the Evolution of the Statement of Sources and Application of Funds K. Käfer and V. K. Zimmerman 9. A Brief History of Company Audits: 1840-1940 T. A. Lee 10. The Auditor’s Report: Its Evolution in the U.S.A G. Cochrane Part 3: Influences on Financial Reporting Developments Introduction. 11. Chronology of the Development of Company Financial Reporting in Great Britain, 1844-1977 C. W. Nobes and R. H. Parker 12. Chronology of Significant Developments in the Establishment of Accounting Principles in the United States, 1926-1978 S. A Zeff 13. Company Accounting in the Nineteenth and Twentieth Centuries H. C. Edey 14. The Development of Company Accounting Conventions B. S. Yamey 15. The Origins of Modern Financial Reporting J. L. Carey 16. The Influence of Pressure Groups on Financial Statements in Britain N. Aranya 17. The Accounting Profession and Disclosure in Published Reports, 1925-35 J. R. Edwards. References. Index.