This book, first published in 1988, provides an analysis of recruitment to the new profession of nineteenth-century accountancy, and in doing so, gives an insight into the complex origins and behaviour of the emergent professional classes. Unlike most studies, this is a study of all recruits, not only of those who succeeded in becoming qualified. This permits an analysis of the whole process of recruitment, including the choice of accountancy as a career option and as a vehicle of social mobility.

This book, first published in 1984, is a collection of six classic articles by the famed accountant John Whitmore. The articles, written between 1906 and 1908, provide a key analysis of standard costing and cost accounting.

This book, first published in 1995, presents a convenient resource which contains a cross-section of education issues, topics and biographies, identified with the acceptance and development of Certified Public Accountancy in New York State, USA.

This book, first published in 1984, collects together a host of valuable research papers published on accounting and auditing principles and procedures from the years 1917 to 1953. They are a key resource on the history and development of the accounting professions.

This book, first published in 1986, collects together the papers presented at the Fifth International Congress on Accounting in 1938. Cutting edge research at the time, these analyses now form an integral part of the history of accounting.

This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.

This book, first published in 1995, collects together 26 of Leonard M. Savoie's key speeches, all previously unpublished. Savoie was a titan in accounting education and these chapters are of valuable historical importance to the field. Section 1 consists of reports to council of the AICPA, Section 2 deals with general professional and educational issues, and Section 3 focuses on specific accounting and auditing standard-setting issues.

This book, first published in 1984, is concerned mainly with papers published in various Transactions of the Chartered Accountants Students' Societies of Edinburgh and Glasgow. Many of these lectures were given by eminent accountants from throughout the UK, and soon the activities of the Societies extended beyond lectures. The financial reporting and auditing topics are the major concern of this text - they represent the one category of lectures which have a continuing and international relevance and interest.

This book, first published in 1988, analyses the history of auditing with as much objectivity as possible. These chapters reveal the importance of auditing in society generally and business activity particularly. The character of the auditor is examined, and their part in history as their role developed from an amateur status to a professional one. The development of the accounting profession is a significant part of the history of auditing. The emerging professional bodies assumed a societal role and by doing so, the audit function changed in terms of its aims and practices, and became a matter of public as well as private concern.

This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.

This 1897 book, first reissued in 1984, is a key historical document from the early years of accounting, and carefully explains the various points of double entry bookkeeping. Originally intended as a new method of instruction for students of accounting, it now serves to stand as a vital piece of the puzzle of the development of the accounting profession itself.

This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s. Accounting Research Study No. 1 and No. 3 sprang from the American Institute of Certified Public Accountants' desire to keep up with 'economic and social changes which affect accounting' and the research studies into 'postulates' and 'principles' proved to be controversial. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development.

This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Many give quite explicit support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case. Together they provide valuable historical analysis of selling price valuations in diverse contexts.

This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg's and Schmidt's contributions was the most prominent and whether either was the genesis of an evolutionary development of replacement price valuations. This analysis is apposite. History indicates we will experience further periods of inflation and accompanying debate on the serviceability of accounting proposals to incorporate the financial effects of price and price-level changes.

Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.

This book, first published in 1954, analyses the history of the world's oldest accountancy body, the Institute of Chartered Accountants of Scotland. Chapters cover the history of Scottish accountants from the earliest times; review the position of the practicing accountant; assess the work of the Institute; examine the position of the accountant in commerce, industry or government service; and deal with the training and examination of accountants.

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 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 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.

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 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 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.

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.