This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. It dealt with 'historical reviews of methods and systems in all ages and by all nations. Elucidations of accounts, introducing new and simplified features of accounting. Problems from the counting-room discussed and explained. Instructive notes upon plans and methods of book-keeping in every department of trade, commerce and industry.' The journal is a primary source for students interested in the history of accounting.

This book, first published in 1771 and reissued in 1984, is a fascinating insight into the history of accounting. Written by a London accountant ('accomptant') in 1771, it examines the profession as it was in the eighteenth century. It looks at the system of book-keeping, the banking business, and double entry book-keeping for manufacturers.

This book, first published in 1984, reprints the important texts The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904) in one single volume. Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the study of the history of accounting and its development.

The articles in this book, first published in 1986, cover the developments of the first three decades of the Securities Acts, and examines appraisals of the U.S. Securities and Exchange Commission. With the rise in interest in the evolution of regulatory policy, these principal papers are key sources in the study of the history of accounting. Written by accountants close to the Commission, these papers will be of interest to accountants in public and private practice, and all students of accounting and its government regulation.

This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy - that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don't understand; their use of financial reports; the type of shareholders who have the most, and least, understanding and who make most, and least, use of financial reports.

This book, first published in 1989, surveys higher education in preparation for business careers, particularly the fledgling profession of accounting. Examining the origins of English schooling for merchants, it brings to light articles and writers from the eighteenth century who proposed a liberal education for business - a key part of the development of the history of accounting.

This book, first published in 1989, reproduces and assesses several key works from the beginnings of the profession of accountancy. The articles featured partly formed the origins of American accountancy, and as such are extremely valuable reference resources for the historian of the profession.

This book, first published in 1986, includes primarily articles written by Church not reprinted in his books. The collection demonstrates the breadth of his work and demonstrate why he was such a renowned expert in the fields of cost accounting and management. He introduced the 'machine-hour rate' method, the production-centre concept, the 'regulative principles of management' and distribution cost-analysis. His writings spanned the fields of accounting, business, management and industrial engineering, and this book captures the essence of his work and central themes.

This book, first published in 1986, examines extracts sections from the annual reports of United States Steel Corporation over the period 1902-1968. These extracts are milestones in the history of financial reporting in the United States, and the documents are presented as they originally appeared. They capture many historical events and the company management's reaction to them.

This book, first published in 1988, reassesses the data on Church - accountant, manager and industrial engineer - and stresses the theoretical impact of his ideas upon contemporary business structures as well as his practical desire to implement concepts to better the working man's day. The past impact of engineers and engineering concepts on accounting and management has previously been overlooked, and this book corrects this. The discussion herein may inspire a much-needed dialogue among engineers, accountants and managers.

This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada's federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.

This book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes. Knowledge of how financial reporting practices evolved and what influenced their evolution is key to understanding current financial reporting and in influencing further change.

This book, first published in 1986, analyses the lives and careers of the founding members of the Institute of Chartered Accountants of Scotland. Contemporary professional accountancy owes its formal beginnings to the nineteenth-century Scottish accountants who formed the first professional bodies, and this book provides valuable insights for the accounting historian on the backgrounds, education, work styles and integrity of those early accountants.

This book, first published in 1986, contains a series of articles from The Accountants' Magazine from the early years of the twentieth century. They provide insights into the development of accountancy as a profession, and the development of the professional bodies that oversaw it. Careful selection of the articles for this volume mean that there are often contrasting pairs of articles on the same subject, providing a neat summation of any debate on the topic.

This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics. The aim is to evaluate the contribution that these Scottish accountants made to the development of a profession.

In 1869 H.J. Mettenheimer wrote the Auditor's Guide Being a Complete Exposition of Bookkeeper's Frauds - the first book about auditing from the earliest period of American accountancy. The sole remaining copy was found to have been destroyed, leaving only a barely readable microfilmed photocopy. This book, first published in 1988, presents a restored Auditor's Guide, finally available to historians of the early days of professional accountancy, together with the authors' analysis of this important text.

This book, first published in 1988, brings together for the first time a comprehensive, analytical and annotated bibliography of all American Accounting Works up to 1820. The discussion extends, clarifies and corrects our knowledge of early American publications on accounting. All known printings are listed including many heretofore overlooked and hard-to-find accounting treatments. Each work is reviewed and many illustrations are provided including the title pages of the first printing of every item. The reviews represent the first modern analyses of these early accounting writings and the illustrations are often the first ever published.

This book, first published in 1988, is an English translation of the sixteenth-century Spanish treatise Tratado de Cuentas or On Accounts by Diego del Castillo. The broad purpose of this work is to make this treatise and the issues it raises in accounting history better known. Despite its importance to the field, the Tratado has until this point been relatively inaccessible. The Tratado is a legal treatise with legal implications - accounting activity has always had social consequences, and as a result, accounting practices have been subject to and shaped by legal constraints throughout their history. This work makes clear the important relationship between law and accounting.

This book, first published in 1988, is a valuable digest of the contributions to periodical literature in accountancy by four major contributors of the twentieth century. The four authors represent a total of over two hundred years of experience and leadership in the accounting profession. In many respects this book can be described as a history of accounting thought since 1900, and the particular manner in which each author has contributed to the development of the profession is detailed in the biography preceding each section.

This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.

This book, first published in 1984, marks the closing of a long and important chapter in the history of the accountancy profession. The Society of Incorporated Accountants was founded in 1885 and over its long history achieved much in the development of the profession. The book is concerned with the main policies of the Society, its leading personalities, its organisation, and the general will of its body of Members. It also focuses on economic and business affairs, legislation and constitutional development, as well as the relationship of different sections of the profession and developments in other countries.

Public procurement affects a substantial share of world trade flows, amounting to 1000 billion euros per year. In the EU, the public purchase of works, goods and services has been estimated to account on average for 16 percent of GDP. The novelty of this book is that it focuses on the new European Union Directives approved in 2014 by the EU Parliament. The book consists of original contributions related to four specific themes of interest to the procurers' day-to-day role in modern public purchasing organizations - both economists and lawyers - allowing for relevant exchanges of views and "real time" interaction. The four sections which characterize the book are Life-cycle Costing in Public Procurement; Calculating Costs and Savings of Public Procurement; Corruption and Probity in Public Procurement and Public Procurement and International Trade Agreements: CETA, TTIP and beyond. These themes have been chosen for their current relevance in relation to the new European Public Procurement Directives and beyond. The original format features, as is the case with the first three volumes, an introductory exchange between leading academics and practitioners, from differing disciplines. It offers a series of sequential interactions between economists, lawyers and technical experts who supplement one another, so as to enrich the liveliness of the debate and improve the mutual understanding between the various professions. This essential guide will be of interest to policymakers, academics, students and researchers, as well as practitioners working in the field of EU public procurement.

Islamic Macroeconomics proposes an Islamic model that offers significant prospects for economic growth and durable macroeconomic stability, and which is immune to the defects of the economic models prevailing both in developed and developing countries. An Islamic model advocates a limited government confined to its natural duties of defence, justice, education, health, infrastructure, regulation, and welfare of the vulnerable population. It prohibits interest-based debt and money, and requires full liberalization of all markets including labor, financial, commodity, trade, and foreign exchange markets. The government should be Sharia-compliant in its taxation power and regulatory intervention; it ought to reduce unproductive spending in favor of productive spending. This book is essential reading for students and academics of Islamic economics and finance, economists, practitioners, and researchers.

Inflation plays a central role in macroeconomic and financial policy regulation, and its dynamic formation has gradually become a popular research topic in this field. This book comprehensively studies the dynamic mechanism of inflation in China from the perspective of New Keynesian economics. By combining the dynamic trajectory of price changes since China's reform and opening-up under Deng Xiaoping as well as the underlying economic operating characteristics, the book deploys a multifaceted approach to understand the mechanism of inflation dynamics. The author explores the microfoundations of inflation dynamics, and underlines their importance in the context of modern monetary policy. In particular, he builds upon the traditional New Keynesian Phillips curve to include factors of globalization and financialization within the inflation formation regime of modern China. As the book explores the dynamic mechanism of China's inflation from different perspectives including inflation cycle theory, price index internal conduction, price index chain transmission, capital rotation, and industry inflation mechanisms, international readers will gain a full understanding of China's inflation, monetary policy, and economy.

National tax authorities individually determine multinational ?rms' country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately anticipate their tax liabilities in individual countries, and remain at risk of double taxation. Uncertainties in corporate tax liability are extremely costly, both for individual corporations and from an economy-wide perspective. Firms pay exorbitant fees to have tax attorneys, accountants and economists prepare the documentation required by tax authorities to substantiate their intercompany pricing practices and defend their tax positions on audit. Corporate tax liabilities are also potentially much higher than they would be under a more transparent and predictable transfer pricing regime (due to the potential for double taxation and penalties), and investors' returns are reduced accordingly. The FASB's Interpretation No. 48, Accounting for Uncertainty in Income Taxes (released on July 13, 2006), has motivated multinational ?rms to increase their reserves substantially (in many cases at the insistence of their au- tors), reducing the total funds available for productive investment. 1 The current transfer pricing regimes are embodied in the OECD Guidelines, individual OECD member countries' interpretations thereof, the U. S.