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 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 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 1879 and reissued by Garland in 1984, analyses through the evidence from the original trial the collapse of the City of Glasgow Bank in 1878, and the reasons behind it. A history of gross mismanagement had been concealed by the directors by deceits facilitated by the absence of an independent audit.

This book, first published in 1988, analyses the early development of the US public accounting profession. It gathers in one place writings - contemporary accounts, recollections and historical studies - that portray the early decades of the profession. It is a key book for students of the early development of the US accounting profession.

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, 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 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, 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.

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 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 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 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.

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, 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.

BPP Learning Media's unique Passcards make the best use of your revision time. They summarise key topics to jog your memory and are packed with exam and assessment targeted guidance. Their innovative card format helps you revise at a glance. They are part of a market leading suite of materials BPP Learning Media has produced to help support students.

This volume contains 21 papers divided into three parts: introductory issues; the measurement and effects of diversity; and classification. The final parts looks at the scope of and the reasons for studying international accounting. There are also some papers on the causes of international differences, in particular the effects of international influences on a country's accounting practices. The papers in the second part examine the degree of accounting difference internationally and the reactions to this of companies and users of financial statements. The third part looks at several attempts to put countries into groups by similarities and differences in accounting. Several of these papers refer critically to others in the group, so that a corpus of knowledge in this field has been built up.

The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

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.

Published in 1963, this book about the famous accountant and bookkeeper Luca Paciolo explores his extraordinary contribution to the development of the accounting profession. Paciolo is the first known writer to publish a work describing the double entry process.

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was -recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.

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 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.