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First published in 1996. Routledge is an imprint of Taylor &
Francis, an informa company.
This book summarises the Seminar held in Edinburgh in 1994 in the
five hundredth year since the publication of Luca Pacioli's Summa
de Arithmetica, Geometria, Proportioni et Proportionalita. Its
purpose is simple but relevant to every accountant. It revisits
some fundamentals that lay behind Pacioli's decision to write his
Summa, and examines whether the accounting framework in which we
work today has overlooked basic issues because of its continued
focus on development of the existing financial accounting model. It
analyses Pacioli's legacy from several different perspectives,
deliberately choosing to do so in ways that addressed
considerations that his work reflected, examining the nature and
characteristics of the bridge between academic analysis and insight
on the one hand and practical application on the other. It also
looks at the dominant influences in the evolution of accountancy
for managing stewardship and for reporting of that stewardship. By
doing so, it attempts to identify influences that had been less
pressing and so had been ignored or overlooked, and also considers
how changing technology has affected the way we manage the
accountancy process.
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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