This book, first published in 1995, collects together 26 of Leonard M. Savoie's key speeches, all previously unpublished.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 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 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.

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.

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 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 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.

A decade on from Schumacher's 1997 work, there are renewed calls for a paradigm shift from the metaphysics of materialism that informs conventional thinking, to holistic theorisations of how we should engage with the other. Twenty-first century frameworks of accountability should emancipate society from the hegemony of neoclassical economics. This special issue posits Schumacher's Middle Way thinking in the context of growing concerns about global warming and climatic changes and, teases out its implications for holistic accountability by introducing readers to the science of climate change and its implications for managing natural resources, and integrating 'western' and 'eastern' tenets of holistic knowledge without dichotomising them into 'either or' frameworks.

To commemorate the millennium, the Journal of Accounting and Economics invited nine author-teams to write critical review papers on the major research areas in accounting. In addition, discussants were asked to write reviews of the critiques. The critiques and their reviews were presented at a conference sponsored by the Brattle Group and Irwin/McGraw-Hill in Rochester, NY in April 2000. The authors and discussants then had about ten months to revise their manuscripts before publication in volumes 31-32 of the Journal of Accounting and Economics.

The critiques and their reviews comprise a remarkable collection of papers. Not only were the leading researchers in the field contributors, but the scope and depth of their analyses is in general unparalleled. This volume provides the reader not just an up-to-date synopsis of the various accounting sub-fields, but also an in-depth analysis of the current controversies. Often critique authors and their discussants express widely divergent opinions. Such disagreement offers an encouraging signal that there remain many interesting, open research questions and that our prominent scholars find these issues exciting. It is hoped that this volume will contribute to further progress in accounting research.

The current dynamics of world economy show remarkable changes in the socio-economics of credit provision and entrepreneurship. If the emergence of the sharing economy is fostering innovative models of collaborative agency, networking and venture business, economic actors are also looking for a more sustainable development, able to foster profitability as well as community welfare. This book investigates Islamic social finance as a paramount example of this economy under change, where the balance between economic efficiency and social impact is contributing to the transformation of the market from an exchange- to a community-oriented institution. The collected essays analyse the social dimension of entrepreneurship from an Islamic perspective, highlighting the extent to which the rationales of "sharing," distribution and cooperation, affect the conceptualization of the market in Islam as a place of "shared prosperity." Moving from the conceptual "roots" of this paradigm to its operative "branches," the contributing authors also connect the most recent trends in the financial market to Shari'ah-based strategies for community welfare, hence exploring the applications of Islamic social finance from the sharing economy, FinTech and crowdfunding to microcredit, waqf, zakat, sukuk and green investments. An illuminating reference for researchers, practitioners and policy-makers dealing with the challenges of a global market where not only is diversity being perceived as a value to be fostered, but also as an important opportunity for a more inclusive economy for everybody.

Advances in Accounting Education is a refereed, academic research annual whose purpose is to help meet the needs of faculty members interested in ways to improve accounting classroom instruction at the college and university level. We publish thoughtful, well-developed articles that are readable, relevant, and reliable. Articles may be either empirical or non-empirical, and should emphasize pedagogy, i.e., explaining how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs. In this volume, a special section addressing the impact of international financial reporting standards (IFRS) on accounting education features pedagogical research designed to contribute to more effective teaching of IFRS related content.