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, 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.

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, 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.

Despite widespread implementation across the industrialised world, public sector outsourcing remains a contentious policy for the simple reason that many outsourcing contracts fail. Critics of outsourcing often argue that the stated efficiency gains are illusory if outsourcing leads to a reduction in the quality of service provision or a reduction in workers' terms and conditions of employment. In this book, we ask: Do the criticisms of outsourcing have any empirical validity? How can we explain the observed heterogeneity in outsourcing outcomes? In answering these questions, we focus on the role of uncertainty, incentives and transaction costs on contractual relationships. Although the importance of these factors is well-known, there is little empirical work analysing the effect of these factors on public-sector outsourcing arrangements. The results, therefore, should help business, students and government policymakers in identifying factors that affect the efficiency of outsourcing arrangements.