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American Accountants And Their Contributions To Accounting Thought 1900 1930
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Book Synopsis American Accountants and Their Contributions to Accounting Thought (RLE Accounting) by : John J. Kahle
Download or read book American Accountants and Their Contributions to Accounting Thought (RLE Accounting) written by John J. Kahle and published by Routledge. This book was released on 2014-02-05 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.
Book Synopsis American Accountants and Their Contributions to Accounting Thought, 1900-1930 by : John J. Kahle
Download or read book American Accountants and Their Contributions to Accounting Thought, 1900-1930 written by John J. Kahle and published by Taylor & Francis. This book was released on 1993-01-01 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Milestones in the British Accounting Literature by : R. H. Parker
Download or read book Milestones in the British Accounting Literature written by R. H. Parker and published by Taylor & Francis. This book was released on 1996 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.
Book Synopsis Creating The "Big Mess": A Marxist History Of American Accounting Theory, C.1900-1929 by : Rob Bryer
Download or read book Creating The "Big Mess": A Marxist History Of American Accounting Theory, C.1900-1929 written by Rob Bryer and published by World Scientific. This book was released on 2021-07-15 with total page 491 pages. Available in PDF, EPUB and Kindle. Book excerpt: Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.
Book Synopsis Memorial Articles for 20th Century American Accounting Leaders by : Stephen A. Zeff
Download or read book Memorial Articles for 20th Century American Accounting Leaders written by Stephen A. Zeff and published by Routledge. This book was released on 2016-03-31 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
Book Synopsis Understanding Mattessich and Ijiri by : Nohora Garcia
Download or read book Understanding Mattessich and Ijiri written by Nohora Garcia and published by Emerald Group Publishing. This book was released on 2017-11-16 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
Book Synopsis Accounting for Value in Marx's Capital by : Robert Bryer
Download or read book Accounting for Value in Marx's Capital written by Robert Bryer and published by Lexington Books. This book was released on 2017-09-07 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many scholars discuss Marx’s Capital from many perspectives, but Accounting for Value uniquely advances and defends an ‘accounting interpretation’ of his theory of value, that he used it to explain capitalists’ accounts. It confirms and builds on the Temporal Single-System Interpretation’s refutation of the charge that Marx’s illustration of the ‘transformation from values to prices’ is inconsistent, and its defense of his ‘Law of the Tendential Fall in the Rate of Profit’. It rejects other interpretations by showing that only a ‘temporal’, ‘single-system’ interpretation is consistent with Marx’s accounting. The book shows that Marx became seriously interested in accounts from the late 1850s during an important period in the development of his critique of political economy, asking Engels for information and explanations. Examining their letters in the context of Marx’s evolving work, it argues, supports the hypothesis that discovering he could explain them with his theory of value gave him the breakthrough he needed to decide how to present his work and explains why, in 1862, he decided to change its title to Capital. Marx’s explanations of capitalist accounting, it concludes, amount to an ‘accounting theory’ that explains how individual capitalists and the capital market use what is, for many, the ‘invisible hand’ of accounting to control the production and distribution of surplus value. Marx claimed his theory of value was a work of ‘science’, a critique of political economy that would deliver a ‘theoretical blow’ from which the bourgeoisie would ‘never recover’. He failed, critics argue, because his critique depends on hypothetical entities, which we cannot directly observe, such as ‘value’ and ‘abstract labour’, ‘surplus value’, which means his theory is not open to empirical refutation. The book, however, argues that he used his theory of value to explain the ‘phenomenal forms’ of ‘profit’, ‘rate of profit’, etc., by explaining the observable accounting principles and practices capitalists use to calculate and control them, in which, as he said, we can ‘glimpse’ the determination of value by socially necessary labor time, which experience could have refuted.
Book Synopsis The Accounting Hall of Fame by : Thomas Junior Burns
Download or read book The Accounting Hall of Fame written by Thomas Junior Burns and published by . This book was released on 1991 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The U.S. Accounting Profession in the 1890s and Early 1900s by : Stephen A. Zeff
Download or read book The U.S. Accounting Profession in the 1890s and Early 1900s written by Stephen A. Zeff and published by Routledge. This book was released on 2020-09-04 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, analyses the early development of the US public accounting profession. It gathers in one place writings – contemporary accounts, recollections and historical studies – that portray the early decades of the profession. It is a key book for students of the early development of the US accounting profession.
Book Synopsis Subject Guide to Children's Books in Print 1997 by : Bowker Editorial Staff
Download or read book Subject Guide to Children's Books in Print 1997 written by Bowker Editorial Staff and published by R. R. Bowker. This book was released on 1996-09 with total page 2776 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Contributions of Four Accounting Pioneers by : James Don Edwards
Download or read book Contributions of Four Accounting Pioneers written by James Don Edwards and published by Routledge. This book was released on 2020-09-04 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, is a valuable digest of the contributions to periodical literature in accountancy by four major contributors of the twentieth century. The four authors represent a total of over two hundred years of experience and leadership in the accounting profession. In many respects this book can be described as a history of accounting thought since 1900, and the particular manner in which each author has contributed to the development of the profession is detailed in the biography preceding each section.
Download or read book The Cumulative Book Index written by and published by . This book was released on 1994 with total page 2318 pages. Available in PDF, EPUB and Kindle. Book excerpt: A world list of books in the English language.
Book Synopsis The Accounting Review by : William Andrew Paton
Download or read book The Accounting Review written by William Andrew Paton and published by . This book was released on 1958 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes section "Reviews".
Download or read book Bibliographic Index written by and published by . This book was released on 1994 with total page 1080 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Twentieth Century Accounting Thinkers (RLE Accounting) by : J. R. Edwards
Download or read book Twentieth Century Accounting Thinkers (RLE Accounting) written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Book Synopsis A History of Accounting Thought by : Michael Chatfield
Download or read book A History of Accounting Thought written by Michael Chatfield and published by . This book was released on 1977 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The CPA Journal written by and published by . This book was released on 1997 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
