Bücher der Reihe Studies in the Development of Accounting Thought

States that the accounting model, which is used worldwide, and the accounting standard setting process are seriously deficient. This book describes the deficiencies in an historical context and proposes two models to correct the deficiencies.

Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975) are two classic works of American accounting literature written by eminent scholars. Mattessich's work contributed to the debate around the role of accountants in designing systems, and it made a sweeping case for accounting as a management science within an emerging interdisciplinary movement. Ijiri focused on proposing a theory of conventional accounting as an accounting system, which has facilitated accountability among interested parties during five centuries. Understanding Mattessich and Ijiri takes a 21st-century view of these authors and their work, which was well ahead of its time in the challenges it offered to formidable institutional arrangements. This volume revivifies Mattessich's and Ijiri's emphases on processes and circumstances irreducible to rigorous study, which since the 1960s has been the primary focus of accounting literature, and it re-examines important axiomatic views as foundations for accounting research, views to which both scholars dedicated their early careers. Ultimately, this work examines how their ideas fit with emerging economic theories and technologies which neither could have foreseen, and which now compete for attention when it comes to understanding the intricacy of capital and income measurement.

This accounting history study follows the major chronological events in the first 50 years of the Ford Motor Company from the perspective of accounting procedures and financial reporting. Several key business executives are profiled, along with their contributions to the implementation and maintenance of financial structures and policies.

This groundbreaking study explores major influences on Paton's thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.

Harold Cecil Edey was instrumental in the development of British accounting thought in the mid-1900s, and his scholarship influenced a generation of students. This edited collection of his unpublished manuscripts sheds light on his contribution to modern accounting thought.

Volume 20 of Studies in the Development of Accounting Thought (SDAT) is informative and provides reflective analysis in line with other volumes in the series.

This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.

This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.

Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.

In examining a company for 335 years, Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization finds five significant management accounting changes. Each difficult to make change was made for significant strategic and survival reasons. Thus, the focus is on the making and remaking of management accounting.

The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.

Addresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This title also addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America.

Covers the evolution of accounting, financial reporting and related institutions for major economies in the world in a comparable way. This title considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea.

This is a collection of eleven essays authored by prominent accounting historians and designed to aid potential as well as experienced researchers in the methodologies and resources available for scholarly work in accounting history.

Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.

Gerhard G Mueller is best known for his work in the area of international accounting, but his contributions have spanned many areas of accountancy teaching, research, and professional service. His books and leadership roles have made him the premiere international accountant of the 20th century.

This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two accounting leaders, during the latter two's term of service as Chair of the Financial Accounting Standards Board [FASB].

This volume describes the development of accounting thought during the 20th century by focusing on a relatively narrow and long-lived issue, income smoothing. A chronological review of English-language literature referring to income smoothing behaviour is conducted that covers 1893 to 1998.

The mid nineteenth century founders of the foundation of institutionalised public accountancy in the English-speaking world were public accountants practicing in Edinburgh, Glasgow, and Aberdeen. Their historical legacy is a respected profession world-wide. This book aims to celebrate this legacy in biographies of 138 accountants.

Explains how the accounting profession and the FASB failed to deal with developing problems, and how there is hope that the integrity of the profession can be restored. The author presents his basic belief that only a historical cost based system can be used to establish the reliability in financial data.

Informs readers of the historical foundations on which the accounting profession is based, the historical antecedents of today's accounting institutions, and the historical impact of accounting. This book explores the lives and works of pre-eminent individuals in the profession's history.

Stuart Chase was a CPA, as was his father and grand uncle, and was a longtime accountant. His 1925's "The Tragedy of Waste" remains the best work ever written on waste. This book on Stuart Chase will be in the forefront of a revitalization of the works and person of Stuart Chase. His chronology traces his vitality from 1888 on.

Aims to organize, examine, and analyze the works of John Lansing Carey, the longest serving chief staff officer of the AICPA. This biography represents an important chapter in the history of the accounting profession. It demonstrates the role of John Lansing Carey as a leader among the accounting professionals.

The accounting profession was on the edge of tremendous changes that occurred within the American business community during the years 1980-1995. This book tells the story of how the profession adapted to these changes and the challenges that accompanied them. It also portrays the profession as an important and exciting field in which to work.

Maurice Peloubet was Vice President and Treasurer of the American Institute of Accountants, as well as a National Director of the National Association of Cost Accountants. This autobiography lends an insight into the thinking of an influential practitioner of the early 20th Century American CPA Profession.

Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school. He was an authority on early bookkeeping history. Drawing on the archives at the Northwestern University among others, this book presents a biographical study of a full-time accounting professor in a US university.