This innovative series contains volumes on accounting history, auditing, bibliography, development of accounting principles and standards, education and ethics, financial reporting, law and regulations, management accounting and the theoretical works of leading scholars. Providing students, teachers and researchers with the opportunity to learn more about the discipline of accountancy and its past, this series is a vital addition to any accounting library.
Edited
By Michele Bigoni, Warwick Funnell
October 24, 2017
The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the ...
By Richard Mattessich
December 08, 2016
This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book ...
Edited
By Garry D Carnegie, Robert H. Parker
September 02, 2016
Australian literature on professional accounting and audit begins in 1880. The two decades to 1900 were a crucial period in Australian history, the boom years of the 1880s being followed by the severe recession of the 1890s and the federation of the Australian. There were no professional accounting...
By Richard Edwards, Trevor Boyns
August 26, 2016
There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really ‘took off’ in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history ...
Edited
By Stephen P. Walker, Falconer Mitchell
August 26, 2016
First Published in 1997. This book documents a highly significant development in the history of costing practice in the UK - the uniform costing system designed for the members of the British Federation of Master Printers (BFMP) during the early twentieth century....
By Theodore J. Mock, Jerry L. Turner
July 21, 2016
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American ...
By George J. Staubus
July 04, 2016
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual ...
Edited
By T. A. Lee, A. Bishop, R. H. Parker
April 27, 2016
First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some ...
By R.J. Chambers, Graeme W. Dean
April 27, 2016
This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably rigorous and serviceable system of accounting. This search for an ideal led Chambers into myriad environments, an aspect of his life exhaustively ...
By Garry Carnegie
February 29, 2016
First Published in 1997. Set in colonial Australia, this explanatory, investigative study examines the dimensions of accounting information prepared for pastoral industry engagement in the Western District of Victoria during 1836-1900 and the local, time-specific environmental factors which shaped ...
By Richard Mattessich
February 29, 2016
Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting. Mattessich also illustrates the astounding sophistication manifested in some of the accounting and ...
By Richard Macve
January 20, 2016
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have...