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 prac..
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 prac..
This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book pre..
Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here ..
The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a subs..
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 as..
This is a collection of 17 previously published articles on contemporary accounting history from 1962 to 2007, focusing mainly on the evolution of the standard-setting process, biographies of major accounting writers, and on the evolution of the accountancy profession and audit practice, together wi..
This is a collection of 17 previously published articles on contemporary accounting history from 1962 to 2007, focusing mainly on the evolution of the standard-setting process, biographies of major accounting writers, and on the evolution of the accountancy profession and audit practice, together wi..
It is often assumed that few American legal cases on accounting matters were decided in the nineteenth century. However, many of the 53 cases included here preceded the earliest British legal cases that discussed accounting issues and they are interesting for several reasons. They show that governme..
This book contains edited versions of thirty British legal cases involving accounting issues decided from 1849-1888. These cases are a valuable source of information about the development of accounting principles and practices in nineteenth-century Great Britain. The thirty cases show that the court..
Memorial Articles for 20th Century American Accounting Leaders highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. This book is useful in providing students and young researchers wi..
This bibliography provides the reader with a comprehensive reference tool that will enhance understanding of methodological issues and enable the user to employ research methods appropriate to their subject of study. It also provides accounting historians a comprehensive data base for the developmen..