Synopses & Reviews
In recent years there has been increasing interest 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. Celebrating the 500th anniversary of Pacioli's Summa de Arithmetica (1494), this volume brings together work by leading British scholars in the field and is an important contribution to accounting scholarship.
Review
"The volume is beautifully presented, meticulously edited, and well-indexed."--The Accounting Review
Table of Contents
Introduction,
R. H. Parker and B. S. YameyTHE ANCIENT WORLD
1. Accounting on a Large Estate in Roman Egypt, D. Rathbone
2. Some Glosses on 'Greek and Roman Accounting', R. H. Macve
BEFORE DOUBLE ENTRY
3. Manorial Accounts, P. D. A. Harvey
4. The Perception of Profit before the Leasing of Demesnes, D. Postles
5. Agency and the Excessus Balance in Manorial Accounts, C. Noke
6. The Oldest European Account Book: A Florentine Bank Ledger of 1211, G. A. Lee
7. Early Accounting: The Tally and the Checker-board, W. T. Baxter
DOUBLE ENTRY
8. The Gallerani Account Book of 1305-8, C. W. Nobes
9. Balancing and Closing the Ledger: Italian Practice, 1300-1600, B. S. Yamey
10. The Scottish Enlightenment and the Development of Accounting, M. J. Mepham
CORPORATE ACCOUNTING
11. Early Canal Company Accounts: Financial and Accounting Aspects of the Forth and Clyde Navigation, 1768-1816, D. A. R. Forrester
12. The Development of British Railway Accounting: 1800-1911, J. J. Glynn
13. Fixed Asset Accounting in the Shipping Industry: P. and O. 1840-1914, C. J. Napier
LOCAL GOVERNMENTAL ACCOUNTING
14. Accounting in English Local Government from the Middle Ages to c.1850, R. H. Jones
COST AND MANAGEMENT ACCOUNTING
15. The Development of Industrial Cost and Management Accounting Before 1850, J. R. Edwards and E. Newell
16. Some Aspects of Nineteenth-Century Accounting Development in the West Riding Textile Industry, P. Hudson
17. The Ministry of Munitions 1915-19 and Government Accounting Procedures
18. Robert Loder, Jacobean Management Accountant, J. Freear
ACCOUNTING THEORY
19. The Early Debate on Financial and Physical Capital, T. A. Lee
20. The Endo f a Familiar Inflation Accounting Cycle, M. J. Mumford
ACCOUNTING IN CONTEXT
21. Accounting in its Social Context: Towards a History of Value Added in the United Kingdom, S. Burchell, C. Clubb, and A. G. Hopwood
22. Importing and Exporting Accounting: The British Experience, R. H. Parker
23. The Evolution of Financial Reporting in Japan: A Shame Culture Perspective, T. E. Cooke
Index