In recent years there has been increasing interest shown in the
history and development of accounting practices; accounting records
are an important source of historical data, and they can also
provide evidence of varied organizational structures and systems of
management control. This volume brings together published work by
the major British scholars in the field, and is intended as a
contribution to accounting scholarship on the 500th anniversary of
Pacioli's Summa de Arithmetica (1494). Contributions are grouped
under the following headings: The Ancient World; Before Double
Entry; Corporate Accounting; Local Government Accounting; Cost and
Management Accounting; Accounting Theory; and Accounting in
Context. Contributors: W. T. Baxter, S. Burchell, C. D. B. Clubb,
T. E. Cooke, J. R. Edwards, D. A. R. Forrester, J. Freear, J. J.
Glynn, P. D. A. Harvey, A. G. Hopwood, P. Hudson, R. H. Jones, G.
A. Lee, T. A. Lee, R. H. Macve, S. Marriner, M. Mepham, M. Mumford,
C. J. Napier, E. Newell, C. W. Nobes, C. W. Noke, R. H. Parker, D.
A. Postles, D. W. Rathbone, B. S. Yamey;This book is intended for
accounting and business historians, and others interested in the
evolution of accounting p
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