By Charles E. Sprague
February 15, 2022
This book, first published in 1984, reprints the important texts The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904) in one single volume. Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the ...
By S. Dyer
February 15, 2022
This 1897 book, first reissued in 1984, is a key historical document from the early years of accounting, and carefully explains the various points of double entry bookkeeping. Originally intended as a new method of instruction for students of accounting, it now serves to stand as a vital piece of ...
Edited
By George J. Murphy
February 15, 2022
This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training ...
By The Institute of Chartered Accountants of Scotland
February 15, 2022
This book, first published in 1954, analyses the history of the world’s oldest accountancy body, the Institute of Chartered Accountants of Scotland. Chapters cover the history of Scottish accountants from the earliest times; review the position of the practicing accountant; assess the work of the ...
Edited
By Thomas A. Lee
February 15, 2022
This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated ...
Edited
By Terry K. Sheldahl
February 15, 2022
This book, first published in 1989, reproduces and assesses several key works from the beginnings of the profession of accountancy. The articles featured partly formed the origins of American accountancy, and as such are extremely valuable reference resources for the historian of the profession....
By Michael J. Mepham
February 15, 2022
This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain ...
By Richard Vangermeersch
February 15, 2022
This book, first published in 1988, reassesses the data on Church – accountant, manager and industrial engineer – and stresses the theoretical impact of his ideas upon contemporary business structures as well as his practical desire to implement concepts to better the working man’s day. The past ...
By James Don Edwards, Roland F. Salmonson
February 15, 2022
This book, first published in 1988, is a valuable digest of the contributions to periodical literature in accountancy by four major contributors of the twentieth century. The four authors represent a total of over two hundred years of experience and leadership in the accounting profession. In many ...
By Graeme Dean, Frank L. Clarke
February 15, 2022
This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg’s and Schmidt’s contributions was the most prominent and whether either was the genesis ...
Edited
By Terry K. Sheldahl
February 15, 2022
This book, first published in 1989, surveys higher education in preparation for business careers, particularly the fledgling profession of accounting. Examining the origins of English schooling for merchants, it brings to light articles and writers from the eighteenth century who proposed a liberal...
By John Whitmore
February 15, 2022
This book, first published in 1984, is a collection of six classic articles by the famed accountant John Whitmore. The articles, written between 1906 and 1908, provide a key analysis of standard costing and cost accounting....