Creating The "Big Mess": A Marxist History Of American Accounting Theory, C.1900-1929

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Publisher : World Scientific
ISBN 13 : 981124040X
Total Pages : 491 pages
Book Rating : 4.8/5 (112 download)

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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.

Accounting For Crises: A Marxist History Of American Accounting Theory, C.1929-2007

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Publisher : World Scientific
ISBN 13 : 9811267081
Total Pages : 481 pages
Book Rating : 4.8/5 (112 download)

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Book Synopsis Accounting For Crises: A Marxist History Of American Accounting Theory, C.1929-2007 by : Rob Bryer

Download or read book Accounting For Crises: A Marxist History Of American Accounting Theory, C.1929-2007 written by Rob Bryer and published by World Scientific. This book was released on 2023-07-07 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historians have not convincingly explained modern capitalism's two major economic crises, the Great Depression of the 1930s, and the Global Financial Crisis (GFC) of 2008-2009. Accounting for Crises offers a new explanation, why both began and were more severe in the USA ('America'), based on an accounting interpretation of Marx's theory of crises. It explains their origins in capitalists' control of accumulation, which reveals important overlooked roles for Irving Fisher's accounting theory. This theory, by allowing discretion in accounts, in the context of falling rates of profit, encouraged 'swindling', overstating reported profits, and understating their risk, which facilitated and aggravated both crises. Framed by Fisher's theory, during the 1920s American accounting theorists justified discretion, which Creating the 'Big Mess' (the companion volume) concluded it management used to conservatively smooth earnings. Accounting for Crises shows that Fisher's theory , also underlays the popular new theory of investment that justified valuing shares using reported earnings, which encouraged their manipulation and legitimized 'speculation'. This, it argues, underlays America's exceptional late-1920s stock market boom, the 1929 Great Crash, and the depth and length of its Great Depression. Prominently associated with the boom, Fisher became unpopular after the crash, his name disappearing from public debate. Nevertheless, the book concludes, his theory hindered economic recovery, weakened 1930s reforms, undermined accounting regulation from the late-1930s, and following his rehabilitation from the late-1950s, underlies the Financial Accounting Standards Board's conceptual framework, which by allowing off-balance-sheet accounting for securitization-SPEs, fostered the 2007 'credit crunch' that triggered the 2008-2009 Global Financial Crisis (GFC).

War On Wealth, The: Fact And Fiction In British Finance Since 1800

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Publisher : World Scientific
ISBN 13 : 9811270740
Total Pages : 376 pages
Book Rating : 4.8/5 (112 download)

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Book Synopsis War On Wealth, The: Fact And Fiction In British Finance Since 1800 by : Ranald Michie

Download or read book War On Wealth, The: Fact And Fiction In British Finance Since 1800 written by Ranald Michie and published by World Scientific. This book was released on 2023-03-21 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the divide that exists between the reality of finance and the image it projects. A functioning financial system is an essential feature of a modern economy, providing it with money, credit, capital, and investments. Conversely, those who provide this essential service are neither respected nor trusted. The causes and consequences of this divide is explored using the British experience from 1800 to the present, drawing upon a mixture of factual evidence and contemporary fiction. Nothing of this scale has been attempted before and this is the product of 50 years of research.

The Anatomy of Fascism

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Publisher : Vintage
ISBN 13 : 0307428125
Total Pages : 338 pages
Book Rating : 4.3/5 (74 download)

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Book Synopsis The Anatomy of Fascism by : Robert O. Paxton

Download or read book The Anatomy of Fascism written by Robert O. Paxton and published by Vintage. This book was released on 2007-12-18 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is fascism? By focusing on the concrete: what the fascists did, rather than what they said, the esteemed historian Robert O. Paxton answers this question. From the first violent uniformed bands beating up “enemies of the state,” through Mussolini’s rise to power, to Germany’s fascist radicalization in World War II, Paxton shows clearly why fascists came to power in some countries and not others, and explores whether fascism could exist outside the early-twentieth-century European setting in which it emerged. "A deeply intelligent and very readable book. . . . Historical analysis at its best." –The Economist The Anatomy of Fascism will have a lasting impact on our understanding of modern European history, just as Paxton’s classic Vichy France redefined our vision of World War II. Based on a lifetime of research, this compelling and important book transforms our knowledge of fascism–“the major political innovation of the twentieth century, and the source of much of its pain.”

Reading the Market

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Publisher : JHU Press
ISBN 13 : 1421420619
Total Pages : 330 pages
Book Rating : 4.4/5 (214 download)

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Book Synopsis Reading the Market by : Peter Knight

Download or read book Reading the Market written by Peter Knight and published by JHU Press. This book was released on 2016-09-01 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: America’s fascination with the stock market dates back to the Gilded Age. Winner of the BAAS Book Prize of the British Association of American Studies Americans pay famously close attention to “the market,” obsessively watching trends, patterns, and swings and looking for clues in every fluctuation. In Reading the Market, Peter Knight explores the Gilded Age origins and development of this peculiar interest. He tracks the historic shift in market operations from local to national while examining how present-day ideas about the nature of markets are tied to past genres of financial representation. Drawing on the late nineteenth-century explosion of art, literature, and media, which sought to dramatize the workings of the stock market for a wide audience, Knight shows how ordinary Americans became both emotionally and financially invested in the market. He analyzes popular investment manuals, brokers’ newsletters, newspaper columns, magazine articles, illustrations, and cartoons. He also introduces readers to fiction featuring financial tricksters, which was characterized by themes of personal trust and insider information. The book reveals how the popular culture of the period shaped the very idea of the market as a self-regulating mechanism by making the impersonal abstractions of high finance personal and concrete. From the rise of ticker-tape technology to the development of conspiracy theories, Reading the Market argues that commentary on the Stock Exchange between 1870 and 1915 changed how Americans understood finance—and explains what our pervasive interest in Wall Street says about us now.

Britain's Political Economies

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Publisher : Cambridge University Press
ISBN 13 : 1107015251
Total Pages : 415 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Britain's Political Economies by : Julian Hoppit

Download or read book Britain's Political Economies written by Julian Hoppit and published by Cambridge University Press. This book was released on 2017-05-18 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative account of how thousands of acts of parliament sought to improve economic activity during the early industrial revolution.

Accounting Theory

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Publisher :
ISBN 13 :
Total Pages : 532 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Accounting Theory by : William Andrew Paton

Download or read book Accounting Theory written by William Andrew Paton and published by . This book was released on 1922 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Segregation and Apartheid in Twentieth Century South Africa

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Publisher : Routledge
ISBN 13 : 1134850328
Total Pages : 312 pages
Book Rating : 4.1/5 (348 download)

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Book Synopsis Segregation and Apartheid in Twentieth Century South Africa by : William Beinart

Download or read book Segregation and Apartheid in Twentieth Century South Africa written by William Beinart and published by Routledge. This book was released on 2013-04-15 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: As South Africa moves towards majority rule, and blacks begin to exercise direct political power, apartheid becomes a thing of the past - but its legacy in South African history will be indelible. this book is designed to introduce students to a range of interpretations of one of South Africa's central social characteristics: racial segregation. It: • brings together eleven articles which span the whole history of segregation from its origins to its final collapse • reviews the new historiography of segregation and the wide variety of intellectual traditions on which it is based • includes a glossary, explanatory notes and further reading.

The Cambridge History of the Second World War: Volume 2, Politics and Ideology

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Publisher : Cambridge University Press
ISBN 13 : 9781108406406
Total Pages : 718 pages
Book Rating : 4.4/5 (64 download)

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Book Synopsis The Cambridge History of the Second World War: Volume 2, Politics and Ideology by : Richard Bosworth

Download or read book The Cambridge History of the Second World War: Volume 2, Politics and Ideology written by Richard Bosworth and published by Cambridge University Press. This book was released on 2017-11-23 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt: War is often described as an extension of politics by violent means. With contributions from twenty-eight eminent historians, Volume 2 of The Cambridge History of the Second World War examines the relationship between ideology and politics in the war's origins, dynamics and consequences. Part I examines the ideologies of the combatants and shows how the war can be understood as a struggle of words, ideas and values with the rival powers expressing divergent claims to justice and controlling news from the front in order to sustain moral and influence international opinion. Part II looks at politics from the perspective of pre-war and wartime diplomacy as well as examining the way in which neutrals were treated and behaved. The volume concludes by assessing the impact of states, politics and ideology on the fate of individuals as occupied and liberated peoples, collaborators and resistors, and as British and French colonial subjects.

The Unbound Prometheus

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Publisher : Cambridge University Press
ISBN 13 : 9780521534024
Total Pages : 594 pages
Book Rating : 4.5/5 (34 download)

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Book Synopsis The Unbound Prometheus by : David S. Landes

Download or read book The Unbound Prometheus written by David S. Landes and published by Cambridge University Press. This book was released on 2003-06-26 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sample Text

Where Are the Workers?

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Publisher : University of Illinois Press
ISBN 13 : 0252053389
Total Pages : 208 pages
Book Rating : 4.2/5 (52 download)

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Book Synopsis Where Are the Workers? by : Robert Forrant

Download or read book Where Are the Workers? written by Robert Forrant and published by University of Illinois Press. This book was released on 2022-06-28 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The labor movement in the United States is a bulwark of democracy and a driving force for social and economic equality. Yet its stories remain largely unknown to Americans. Robert Forrant and Mary Anne Trasciatti edit a collection of essays focused on nationwide efforts to propel the history of labor and working people into mainstream narratives of US history. In Part One, the contributors concentrate on ways to collect and interpret worker-oriented history for public consumption. Part Two moves from National Park sites to murals to examine the writing and visual representation of labor history. Together, the essayists explore how place-based labor history initiatives promote understanding of past struggles, create awareness of present challenges, and support efforts to build power, expand democracy, and achieve justice for working people. A wide-ranging blueprint for change, Where Are the Workers? shows how working-class perspectives can expand our historical memory and inform and inspire contemporary activism. Contributors: Jim Beauchesne, Rebekah Bryer, Rebecca Bush, Conor Casey, Rachel Donaldson, Kathleen Flynn, Elijah Gaddis, Susan Grabski, Amanda Kay Gustin, Karen Lane, Rob Linné, Erik Loomis, Tom MacMillan, Lou Martin, Scott McLaughlin, Kristin O’Brassill-Kulfan, Karen Sieber, and Katrina Windon

Conversations with Sam Shepard

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Publisher : Univ. Press of Mississippi
ISBN 13 : 1496837118
Total Pages : 197 pages
Book Rating : 4.4/5 (968 download)

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Book Synopsis Conversations with Sam Shepard by : Jackson R. Bryer

Download or read book Conversations with Sam Shepard written by Jackson R. Bryer and published by Univ. Press of Mississippi. This book was released on 2021-09-30 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: A prolific playwright, Sam Shepard (1943–2017) wrote fifty-six produced plays, for which he won many awards, including a Pulitzer Prize. He was also a compelling, Oscar-nominated film actor, appearing in scores of films. Shepard also published eight books of prose and poetry and was a director (directing the premiere productions of ten of his plays as well as two films); a musician (a drummer in three rock bands); a horseman; and a plain-spoken intellectual. The famously private Shepard gave a significant number of interviews over the course of his public life, and the interviewers who respected his boundaries found him to be generous with his time and forthcoming on a wide range of topics. The selected interviews in Conversations with Sam Shepard begin in 1969 when Shepard, already a multiple Obie winner, was twenty-six and end in 2016, eighteen months before his death from complications of ALS at age seventy-three. In the interim, the voice, the writer, and the man evolved, but there are themes that echo throughout these conversations: the indelibility of family; his respect for stage acting versus what he saw as far easier film acting; and the importance of music to his work. He also speaks candidly of his youth in California, his early days as a playwright in New York City, his professionally formative time in London, his interests and influences, the mythology of the American Dream, his own plays, and more. In Conversations with Sam Shepard, the playwright reveals himself in his own words.

Genocide

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Publisher : Routledge
ISBN 13 : 1134259808
Total Pages : 458 pages
Book Rating : 4.1/5 (342 download)

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Book Synopsis Genocide by : Adam Jones

Download or read book Genocide written by Adam Jones and published by Routledge. This book was released on 2006-09-27 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: An invaluable introduction to the subject of genocide, explaining its history from pre-modern times to the present day, with a wide variety of case studies. Recent events in the former Yugoslavia, Rwanda, East Timor and Iraq have demonstrated with appalling clarity that the threat of genocide is still a major issue within world politics. The book examines the differing interpretations of genocide from psychology, sociology, anthropology and political science and analyzes the influence of race, ethnicity, nationalism and gender on genocides. In the final section, the author examines how we punish those responsible for waging genocide and how the international community can prevent further bloodshed.

The American Yawp

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Publisher : Stanford University Press
ISBN 13 : 1503608131
Total Pages : 670 pages
Book Rating : 4.5/5 (36 download)

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Book Synopsis The American Yawp by : Joseph L. Locke

Download or read book The American Yawp written by Joseph L. Locke and published by Stanford University Press. This book was released on 2019-01-22 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: "I too am not a bit tamed—I too am untranslatable / I sound my barbaric yawp over the roofs of the world."—Walt Whitman, "Song of Myself," Leaves of Grass The American Yawp is a free, online, collaboratively built American history textbook. Over 300 historians joined together to create the book they wanted for their own students—an accessible, synthetic narrative that reflects the best of recent historical scholarship and provides a jumping-off point for discussions in the U.S. history classroom and beyond. Long before Whitman and long after, Americans have sung something collectively amid the deafening roar of their many individual voices. The Yawp highlights the dynamism and conflict inherent in the history of the United States, while also looking for the common threads that help us make sense of the past. Without losing sight of politics and power, The American Yawp incorporates transnational perspectives, integrates diverse voices, recovers narratives of resistance, and explores the complex process of cultural creation. It looks for America in crowded slave cabins, bustling markets, congested tenements, and marbled halls. It navigates between maternity wards, prisons, streets, bars, and boardrooms. The fully peer-reviewed edition of The American Yawp will be available in two print volumes designed for the U.S. history survey. Volume I begins with the indigenous people who called the Americas home before chronicling the collision of Native Americans, Europeans, and Africans.The American Yawp traces the development of colonial society in the context of the larger Atlantic World and investigates the origins and ruptures of slavery, the American Revolution, and the new nation's development and rebirth through the Civil War and Reconstruction. Rather than asserting a fixed narrative of American progress, The American Yawp gives students a starting point for asking their own questions about how the past informs the problems and opportunities that we confront today.

Modern Peoplehood

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Publisher : Univ of California Press
ISBN 13 : 0520289781
Total Pages : 395 pages
Book Rating : 4.5/5 (22 download)

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Book Synopsis Modern Peoplehood by : John Lie

Download or read book Modern Peoplehood written by John Lie and published by Univ of California Press. This book was released on 2011-04 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[A] most impressive achievement by an extraordinarily intelligent, courageous, and—that goes without saying—'well-read' mind. The scope of this work is enormous: it provides no less than a comprehensive, historically grounded theory of 'modern peoplehood,' which is Lie’s felicitous umbrella term for everything that goes under the names 'race,' 'ethnicity,' and nationality.'" Christian Joppke, American Journal of Sociology "Lie's objective is to treat a series of large topics that he sees as related but that are usually treated separately: the social construction of identities, the origins and nature of modern nationalism, the explanation of genocide, and racism. These multiple themes are for him aspects of something he calls 'modern peoplehood.' His mode of demonstration is to review all the alternative explanations for each phenomenon, and to show why each successively is inadequate. His own theses are controversial but he makes a strong case for them. This book should renew debate." Immanuel Wallerstein, Yale University and author of The Decline of American Power: The U.S. in a Chaotic World

Princeton Review AP Biology Premium Prep 2021

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Publisher : Princeton Review
ISBN 13 : 0525569421
Total Pages : 450 pages
Book Rating : 4.5/5 (255 download)

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Book Synopsis Princeton Review AP Biology Premium Prep 2021 by : The Princeton Review

Download or read book Princeton Review AP Biology Premium Prep 2021 written by The Princeton Review and published by Princeton Review. This book was released on 2020-08 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make sure you're studying with the most up-to-date prep materials! Look for the newest edition of this title, The Princeton Review AP Biology Premium Prep, 2022 (ISBN: 9780525570547, on-sale August 2021). Publisher's Note: Products purchased from third-party sellers are not guaranteed by the publisher for quality or authenticity, and may not include access to online tests or materials included with the original product.

States of Violence and the Civilising Process

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Publisher : Springer
ISBN 13 : 1137499419
Total Pages : 413 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis States of Violence and the Civilising Process by : Rob Watts

Download or read book States of Violence and the Civilising Process written by Rob Watts and published by Springer. This book was released on 2016-05-30 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a distinctive and novel approach to state-sponsored violence, one of the major problems facing humanity in the previous and now the twenty-first century. It addresses the question: how is it possible that large numbers of ordinary men and women are able to do the killing, torturing and violence that defines crimes against humanity? In his striking analysis, Rob Watts shows how and why states, of all political persuasions, engage in crimes against humanity, including: genocide, homicide, torture, kidnapping, illegal surveillance and detention. This book advances a new interpretive frame. It argues against the ‘civilizing process’ model, showing how both states and social sciences like sociology and criminology have been complicit in splitting 'the social' from 'the ethical' while accepting too complacently that modern states are the exemplars of morality and rationality. The book makes the case that it is possible to bring together in the one interpretative frame, our understanding of social action involving personal motivation and ethical responsibility and patterns of collective social action operating in terms of the agencies of ‘the State’. Rob Watts identifies and charts the pathways of action and ‘practical’ (i.e. ethical) judgements which the perpetrators of these crimes against humanity constructed for themselves to make sense of what they were doing. At once challenging and highly accessible, the book reveals the policy-making processes that produce state crime as well as showing how ordinary people do the state’s dirty work.