Accounting in Australia : historical essays
著者
書誌事項
Accounting in Australia : historical essays
（Routledge library editions, . Accounting ; v. 58）
Routledge, 2014
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注記
Reprint. Originally published: New York : Garland, 1990
Includes bibliographical references
内容説明・目次
内容説明
The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections:
Early Accounting Records
The Financial Year
Corporate Financial Reporting
Audit
Professional Accountancy
Accounting Literature
Biographies and Bibliographies
目次
Part 1: Early Accounting Records 1. An Historical Survey 2. Some Early Australian Accounting Records 3. Accounting for a Scottish Venture in Colonial Development 4. Bookkeeping Barter and Current Cash Equivalents in Early New South Wales Part 2: The Financial Year 5. The Financial Year 6. For The year ended - Why June 30? Part 3: Corporate Financial Reporting 7. Development of Corporate Accounting in Australia 8. Corporate Disclosure in a Substantially Unregulated Environment 9. The Evolution of Consolidated Financial Reporting in Australia 10. Forging Accounting Principles in Australia 11. Episodes in the Australian Tax Accounting Saga 12. A Chronology of the Development of Corporate Financial Reporting in Australia: 1817-1988 Part 4: Audit 13. Origin and Development of the audit of the Accounts of the State 14. The Development of Auditing Standards in Australia 15. Historical Survey 1886-1930 16. An Accountant Takes Stock of the Past and Glances into the Future 17. An historical Perspective of Integration of the Australian Accounting Profession 18. Genealogies of Members Firms Part 5: Accounting Literature 19. Australian Writings on Accounting, 1871-1900 20. The Search for Scouller: An Interim Report 21. A Case Remaining Unanswered: Business First in Accountancy, 1928 R. 22. The Publication of Accountancy Books in Australia 23. The Development of the Theory of Continuously Contemporary Accounting Part 6: Biographies and Bibliographies 24. Raymond John Chambers: A Biography 25. AAF and the Commonwealth Grants Commission W. Prest 26. A Bibliography of Austrlian Writings on Cost Accounting 1910-1935 27. Chronological List of Books and Articles on Australian Accounting History
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