The Routledge companion to accounting history
著者
書誌事項
The Routledge companion to accounting history
(Routledge companions)(Routledge companions in business, management and accounting)
Routledge, 2021
2nd ed
- : pbk
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注記
"Secound edition published 2020. First issued in paperback 2021" -- T.p. verso
Includes bibliographical references and index
内容説明・目次
内容説明
The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day.
No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state.
Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
目次
Introduction: Synthesis and engagement. 1. Structures, territories and tribes. 2. Historiography. 3. Subjects, sources and dissemination. 4. Ancient accounting. 5. Bookkeeping. 6. Mechanisation, computerisation and information systems. 7. Financial accounting theory. 8. Financial accounting practice. 9. Management accounting: theory and practice. 10. Auditing. 11. Professionalisation. 12. Practitioners, work and organisations. 13. Education. 14. Regulation. 15. Agriculture. 16. Mercantilism. 17. Capitalism. 18. Railroads . 19. National accounting. 20. Scandals. 21. Gender. 22. Race and ethnicity. 23. Colonialism and indigenous peoples. 24. Emancipation. 25. Religion. 26. Creative arts. 27. The state. 28. Military . 29. Taxation
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