2nd Edition
The Routledge Companion to Accounting History
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The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day.
No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state.
Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Introduction: synthesis and engagement (John Richard Edwards and Stephen P. Walker)
Part 1: The discipline
1. Structures, territories and tribes (Stephen P. Walker)
2. Historiography (Christopher J. Napier)
3. Subjects, sources and dissemination (John Richard Edwards)
Part 2: Technologies
4. Ancient Accounting (Salvador Carmona and Mahmoud Ezzamel)
5. Bookkeeping (Alisdair Dobie and David Oldroyd)
6. Mechanisation, computerisation and information systems (Greg Stoner, Charles W. Wootton and Barbara E. Kemmerer)
Part 3: Theory and practice
7. Financial accounting theory (Thomas A. Lee)
8. Financial accounting practice (Ciarán Ó hÓgartaigh)
9. Management accounting (Richard Fleischman and Tom McLean)
10. Auditing (Josephine Maltby and Roy Chandler)
Part 4: Institutions
11. Professionalisation (Chris Poullaos and Carlos Ramirez)
12. Accounting ractitioners, work and organisations (David J. Cooper, Keith Robson and Chiara Bottausci)
13. Education (Carolyn Fowler)
14. Regulation (Alan J. Richardson and Eksa Kilfoyle)
Part 5: Economy
15. Agriculture (Lisa Jack)
16. Mercantilism (Cheryl Susan McWatters)
17. Capitalism (Steven Toms)
18. Railroads (Dale L. Flesher and Gary J. Previts)
19. National accounting (Ignace De Beelde)
20. Scandals (Thomas A. Lee, Frank L. Clarke and Graeme W. Dean)
Part 6: Society and culture
21. Gender (Rihab Khalifa and Linda M. Kirkham)
22. Race and ethnicity (Marcia Annisette)
23. Colonialism and indigenous peoples (Lachlan McDonald-Kerr and Gordon Boyce)
24. Emancipation (Sonja Gallhofer and Jim Haslam)
25. Religion (Salvador Carmona and Mahmoud Ezzamel)
26. Creative arts (Sam McKinstry)
Part 7: Polity
27. The state (Philip Colquhoun)
28. Military (Warwick Funnell and Stephen P. Walker)
29. Taxation (Margaret Lamb and Lynne Oats)
Biography
John Richard Edwards is Professor of Accounting at Cardiff University, UK
Stephen Walker is Professor of Accounting at the University of Edinburgh, UK
'Vast in scope and unparalleled in the depth of its contributions, this new edition is an indispensable up-to-date source for aspiring and established accounting historians, and all those interested in this vibrant and foundational sub-discipline of accounting.' -- Rob Bryer, Emeritus Professor of Accounting, Warwick University, UK
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