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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.

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Accounting in Australia (RLE Accounting) Historical Essays

Accounting in Australia (RLE Accounting): Historical Essays

1st Edition

Edited By Robert H. Parker
November 24, 2015

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 in France (RLE Accounting) Historical Essays/Etudes Historiques

Accounting in France (RLE Accounting): Historical Essays/Etudes Historiques

1st Edition

Edited By Yannick Lemarchand, Robert H. Parker
November 24, 2015

This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and ...

Business Budgets and Accounts (RLE Accounting)

Business Budgets and Accounts (RLE Accounting)

1st Edition

By Harold C. Edey
November 24, 2015

This book shows the relevance of accounting methods to the economic and administrative problems of business. The book has been arranged to take the reader through the budgeting procedure of a representative business: demonstrating the relationship between budgets, accounts and the various ...

Cash Flow Reporting (RLE Accounting) A Recent History of an Accounting Practice

Cash Flow Reporting (RLE Accounting): A Recent History of an Accounting Practice

1st Edition

Edited By Thomas A. Lee
November 24, 2015

This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a ...

Corporate Financial Reporting in a Competitive Economy (RLE Accounting)

Corporate Financial Reporting in a Competitive Economy (RLE Accounting)

1st Edition

By Herman W. Bevis
November 24, 2015

This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process....

Estimating the Economic Rate of Return From Accounting Data (RLE Accounting)

Estimating the Economic Rate of Return From Accounting Data (RLE Accounting)

1st Edition

Edited By Richard P. Brief
November 24, 2015

Published between 1965 and 1985 the papers in this collection address the problem of using accounting data to estimate the economic rate of return. The search for a solution to this problem has been an important episode in the history of accounting thought. The papers reprinted in this volume are ...

International Group Accounting (RLE Accounting) Issues in European Harmonization

International Group Accounting (RLE Accounting): Issues in European Harmonization

1st Edition

Edited By S. J. Gray, Adolf Coenenberg, Paul Gordon
November 24, 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 ...

Management Accounting Research (RLE Accounting) A Review and Annotated Bibliography

Management Accounting Research (RLE Accounting): A Review and Annotated Bibliography

1st Edition

By Charles F. Klemstine, Michael W. Maher
November 24, 2015

This bibliography presents a review of trends in management accounting research and a classified annotated listing of over 600 works in the area. It is intended to help the accounting researcher or student who wishes to review the development of the literature in management accounting over many ...

Perspectives on Accounting and Finance in China (RLE Accounting)

Perspectives on Accounting and Finance in China (RLE Accounting)

1st Edition

Edited By John Blake, Simon S. Gao
November 24, 2015

The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed ...

Rational Accounting Concepts (RLE Accounting) The Writings of Willard J. Graham

Rational Accounting Concepts (RLE Accounting): The Writings of Willard J. Graham

1st Edition

By Harold Q. Langenderfer, Grover L. Porter
November 24, 2015

Willard J. Graham (1897-1966) was an important contributor to both accounting thought and education and he pioneered life-long education for executive business that is still emulated today. This volume collects 25 of his key writings which shed light on his contributions to management accounting ...

Studies in Accounting

Studies in Accounting

1st Edition

Edited By William T. Baxter, Sidney Davidson
November 24, 2015

This volume brings together noteworthy articles in accounting. Some of the pieces existed in journals, but many were commissioned specifically for this volume. They fill gaps in the usual text-books, gaps that are particularly glaring where concepts are at issue. Among other things the articles ...

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

1st Edition

Edited By Richard P. Brief
November 24, 2015

Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning...

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