Studies in accounting history : tradition and innovation for the twenty-first century
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Bibliographic Information
Studies in accounting history : tradition and innovation for the twenty-first century
(Contributions in economics and economic history, no. 163)
Greenwood Press, 1995
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Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
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
by "Nielsen BookData"