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Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
The general store in late-nineteenth-century America was often
the economic heart of a small town. Merchants sold goods necessary
for residents' daily survival and extended credit to many of their
customers; cash-poor farmers relied on merchants for their economic
well-being just as the retailers needed customers to purchase their
wares. But there was more to this mutual dependence than economics.
Store owners often helped found churches and other institutions,
and they and their customers worshiped together, sent their
children to the same schools, and in times of crisis, came to one
another's assistance.
For this social and cultural history, Linda English combed store
account ledgers from the 1870s and 1880s and found in them the
experiences of thousands of people in Texas and Indian Territory.
Particularly revealing are her insights into the everyday lives of
women, immigrants, and ethnic and racial minorities, especially
African Americans and American Indians.
A store's ledger entries yield a wealth of detail about its
proprietor, customers, and merchandise. As a local gathering place,
the general store witnessed many aspects of residents' daily
lives--many of them recorded, if hastily, in account books. In a
small community with only one store, the clientele would include
white, black, and Indian shoppers and, in some locales, Mexican
American and other immigrants. Flour, coffee, salt, potatoes,
tobacco, domestic fabrics, and other staples typified most
purchases, but occasional luxury items reflected the buyer's desire
for refinement and upward mobility. Recognizing that townspeople
often accessed the wider world through the general store, English
also traces the impact of national concerns on remote rural
areas--including Reconstruction, race relations, women's rights,
and temperance campaigns.
In describing the social status of store owners and their
economic and political roles in both small agricultural communities
and larger towns, English fleshes out the fascinating history of
daily life in Indian Territory and Texas in a time of
transition.
Focusing on research that examines both individual and
organizational behavior relative to accounting, Advances in
Accounting Behavioral Research provides an in-depth analysis and
exchange of peer-reviewed knowledge across all areas of accounting
behavioral research and the development, discussion, and expansion
of theories from psychology, sociology, and related disciplines.
From the effects of organizational commitment, the impact of
stressors on performance, and responses to narcissism to the
effects of auditor familiarity and the examination of personality
traits, chapters in Volume 26 compile innovative and new
explorations into the behavioral aspects of accounting and
auditing. Working on both the individual and organizational level,
this collection is essential reading for accounting students and
educators, providing a unique, interdisciplinary forum with
valuable insights on practice for those working in the field to
better understand accounting domains.
This 25th edition of Research on Professional Responsibility and
Ethics in Accounting includes articles from a diverse group of
expert authors. Subjects covered explore many aspects across
professional responsibility and ethics in accounting, including
balancing values vs profits, whistleblowing, earnings management,
ethical financial reporting, and moral identity.
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