Papers on Accounting History (RLE Accounting): 1st Edition (Paperback) book cover

Papers on Accounting History (RLE Accounting)

1st Edition

Edited by Robert H. Parker

Routledge

192 pages

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Description

Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

Table of 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.

About the Editor

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