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A. C. Littleton's Final Thoughts on Accounting
This edited volume represents Ananias Charles Littleton's (1886-1974) final monograph on accounting theory. Its purpose is twofold. It is a continuation of his seminal monographs Accounting Evolution to 1900 (1933), Structure of Accounting Theory (1953), and Introduction to Corporate Accounting Standards (with William A. Paton, 1940). It is also a response to some of Littleton's fiercest critics, such as Raymond J. Chambers, Robert Sterling, and William T. Baxter. The volume constitutes his last “excursion into accounting theory.” It marks Littleton's concluding attempt to examine aspects of accounting practices with the goal of inductively deriving “... elements of implicit logic capa...
The Development of Accounting Theory (RLE Accounting)
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Accounting and Business Economics
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
American Accountants and Their Contributions to Accounting Thought (RLE Accounting)
Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.
Globalization Under Construction
In 'Globalization Under Construction' the authors attempt to discern in the disparateness of contemporary events an emerging pattern of governmentality, techniques of governance & assemblages of intersecting arguments about the history of the present & the nature of the future that our present portends.
Languages of Science in the Eighteenth Century
The eighteenth century is an important period both in the history of science and in the history of languages. Interest in science, and especially in the useful sciences, exploded and a new, modern approach to scientific discovery and the accumulation of knowledge emerged. It was during this century, too, that ideas on language and language practice began to change. Latin had been more or less the only written language used for scientific purposes, but gradually the vernaculars became established as fully acceptable alternatives for scientific writing. The period is of interest, moreover, from a genre-historical point of view. Encyclopedias, dictionaries and also correspondence played a key r...
The Information Revolution in Early Modern Europe
This provocative new history of early modern Europe argues that changes in the generation, preservation and circulation of information, chiefly on newly available and affordable paper, constituted an 'information revolution'. In commerce, finance, statecraft, scholarly life, science, and communication, early modern Europeans were compelled to place a new premium on information management. These developments had a profound and transformative impact on European life. The huge expansion in paper records and the accompanying efforts to store, share, organize and taxonomize them are intertwined with many of the essential developments in the early modern period, including the rise of the state, the Print Revolution, the Scientific Revolution, and the Republic of Letters. Engaging with historical questions across many fields of human activity, Paul M. Dover interprets the historical significance of this 'information revolution' for the present day, and suggests thought-provoking parallels with the informational challenges of the digital age.
Memorial Articles for 20th Century American Accounting Leaders
This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
