Welcome to Loot.co.za!
Sign in / Register |Wishlists & Gift Vouchers |Help | Advanced search
|
Your cart is empty |
|||
Books > Business & Economics > Finance & accounting > Accounting > General
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 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 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 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 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 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 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.
This book, first published in 1988, contains the complete account of the Seventh International Congress of Accountants in 1957. Featuring analysis of the modernisation of accounting, public accountants and internal auditing, among others, this is a valuable research book on the development of the profession.
This book, first published in 1954, collects together the papers presented to the Sixth International Congress on Accounting. They focus on the problems of the post-war changes in the value of money, and how to deal with this in accounting statements; taxation, and the role of accountants in Government; raising and retaining capital for development; and the role of the professional accountant in the commercial field.
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 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 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement - the consolidated financial statement - in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm's optimal contract structure. |
You may like...
Financial accounting - IFRS Principles
Ilse Lubbe, Goolam Modack, …
Paperback
(1)
Performance auditing - A step-by-step…
Jeanne Prinsloo, Mariaan Roos
Paperback
|