The History of Accounting has been constructed from 68 items previously published between 1971 and 1998, representing the key works of 72 leading authors. The set is designed for a number of applications which include: a range of readings suitable for graduate and postgraduate courses on accounting history; background literature for courses dealing with particular aspects of accounting; an initial source of reference for students undertaking a doctoral thesis in accounting history, and the initial source of reference for existing members of faculty who decide to develop their research in this area. The set also provides a coverage of accounting history that meets the needs of business historians whose research encompasses financial matters.
The set is divided into four separate volumes dealing with the following broad subject areas:
* accounting research methods and twentieth century developments in accounting theory
* record keeping systems and financial reporting procedures
* cost and management accounting
* the professionalisation of accounting.
A significant feature of the study of accounting history in recent years has been the emergence of a widening range of theoretical approaches. The editor has therefore ensured that writers from these different traditions are fairly represented.
Volume I: Method and Theory
1. Conducting Accounting History Research
2. Development of Accounting Thought
Volume II: Recording and Reporting
1. Record Keeping and Bookkeeping
2. Financial Reporting
Volume III: Cost and Management Accounting
Volume IV: Professionalisation of Accounting