Studies in accounting history : tradition and innovation for the twenty-first century

書誌事項

Studies in accounting history : tradition and innovation for the twenty-first century

edited by Atsuo Tsuji and Paul Garner

(Contributions in economics and economic history, no. 163)

Greenwood Press, 1995

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注記

Includes index

内容説明・目次

内容説明

Published in cooperation with the Accounting History Association of Japan, this volume brings together key essays presented at the World Congress on Accounting History held in Kyoto, Japan. Covering a wide range of topics, from 16th-century accounting practices in Spain to the development of the certified public accountants system in contemporary China, the volume illustrated the richness of the subject areas and research approaches being utilized in the field. In addition to broad examination of topics such as accounting and public policy, or the evolution of strategic management accounting, the volume provides case studies ranging from 16th-century accounting practices in Spain to the development of the certified public accountants system in contemporary China. The topics and methods considered should encourage other researchers to add to the range of accounting history, while accounting practitioners with an interest in the profession will come away from the volume with a greater appreciation of the originators of some of their practices and theories.

目次

Preface by Atsuo Tsuji Preface by Paul Garner Accounting History and Public Policy by Gary John Previts Eugen Schmalenbach as the Founder of Cost Accounting in the German-speaking World by Marcell Schweitzer Costing Activities: Alternative Views of History by Claudia Gormly and Murray Wells The Development of the Certified Public Accountants System in the People's Republic of China by Xu Zheng-dan Development of "Philosophy of Disclosure" in Accounting Institutions of Japan by Tsunehiro Tsumori The Development of the Japanese Railway Accounting System: The Japanizing Process of the British System, 1885-1950 by Shigeto Sasaki An Introduction to Strategic Management Accounting by Makoto Kawada Secret Accounting in New Zealand: P & O and the Union Steam Ship Company, 1917-1936 by Christopher J. Napier The Relationship between the Bookkeeping Systems of Pacioli and Schweicker by Yasuhiko Kataoka Accounting Change and the Emergence of Management Accounting by C. S. McWatters Public Sector Accounting in Australia by Robert Gibson Notice on the Meat Supply in Burgos, 1536-1537: Ledger of the Town Meat Purveyor by Esteban Hernández-Esteve The Development of Walter Mahlberg's Inflation Accounting and Valuation Theories in the Light of Contemporary Critiques by Schmalenbach and Schmidt by R. L. Clarke, O. F. Graves, and G. W. Dean General Subject Index

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