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Routledge Library Editions: Accounting


About the Series

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.

65 Series Titles

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Financial Reporting to Employees From Past to Present

Financial Reporting to Employees: From Past to Present

1st Edition

Edited By Lee D. Parker
February 29, 2016

This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and ...

Shaping the Accountancy Profession (RLE Accounting) The Story of Three Scottish Pioneers

Shaping the Accountancy Profession (RLE Accounting): The Story of Three Scottish Pioneers

1st Edition

Edited By Thomas A. Lee
February 29, 2016

The emergence of an accountancy profession in Scotland is described in the context of three leading Chartered Accountants, whose careers spanned the second half of the nineteenth century and early part of the twentieth century: George Auldjo Jamieson (21828-1900), Alexander Sloan (1843-1927) and ...

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

1st Edition

Edited By Robert H. Ashton
February 29, 2016

Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such ...

Studies of Company Records (RLE Accounting) 1830-1974

Studies of Company Records (RLE Accounting): 1830-1974

1st Edition

Edited By J. R. Edwards
February 29, 2016

This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern ...

The Australian Accounting Standards Review Board (RLE Accounting) The Establishment of its Participative Review Process

The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of its Participative Review Process

1st Edition

By Asheq R. Rahman
February 29, 2016

This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour ...

Accounting History 1976-1986 (RLE Accounting) An Anthology

Accounting History 1976-1986 (RLE Accounting): An Anthology

1st Edition

By Peter Boys, John Freear
January 20, 2016

The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider ...

History and Survey of Accountancy (RLE Accounting)

History and Survey of Accountancy (RLE Accounting)

1st Edition

By Wilmer L. Green
January 20, 2016

This volume presents a survey of accountancy from early times through to modern accounting methods of the early twentieth century. Covering everything from accounting in Ancient Egypt and the Roman Republic through to legislation for the accountancy profession in Europe and South America, as well ...

Local Authority Accounting Methods Problems and Solutions, 1909-1934

Local Authority Accounting Methods: Problems and Solutions, 1909-1934

1st Edition

Edited By Hugh Coombs, J. R. Edwards
January 20, 2016

The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "solutions" embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930. The contributors to...

Multinational Accounting (RLE Accounting) Segment Disclosure and Risk

Multinational Accounting (RLE Accounting): Segment Disclosure and Risk

1st Edition

By Bimal Prodhan
January 20, 2016

Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a ...

Reporting Fixed Assets in Nineteenth-Century Company Accounts

Reporting Fixed Assets in Nineteenth-Century Company Accounts

1st Edition

Edited By J. R. Edwards
January 20, 2016

This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The ...

Accounting From the Outside (RLE Accounting) The Collected Papers of Anthony G. Hopwood

Accounting From the Outside (RLE Accounting): The Collected Papers of Anthony G. Hopwood

1st Edition

Edited By Tony Hopwood
December 18, 2015

The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate ...

Accounting Research Database (RLE Accounting)

Accounting Research Database (RLE Accounting)

1st Edition

By Bimal Prodhan, Fouad Al Najjar
December 18, 2015

An invaluable tool for the researcher in accounting history, this comprehensive database, structured in an accessible way, analyses over 1,200 articles from four mainstream accounting journals from the UK and USA. Each article (originally published between 1976 and 1985) was analysed in two ways: ...

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