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The Birth Of American Accountancy
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Book Synopsis The Birth of American Accountancy by : Peter L. McMickle
Download or read book The Birth of American Accountancy written by Peter L. McMickle and published by Routledge. This book was released on 2020-09-04 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, brings together for the first time a comprehensive, analytical and annotated bibliography of all American Accounting Works up to 1820. The discussion extends, clarifies and corrects our knowledge of early American publications on accounting. All known printings are listed including many heretofore overlooked and hard-to-find accounting treatments. Each work is reviewed and many illustrations are provided including the title pages of the first printing of every item. The reviews represent the first modern analyses of these early accounting writings and the illustrations are often the first ever published.
Book Synopsis The Birth of American Accountancy by : Peter L. McMickle
Download or read book The Birth of American Accountancy written by Peter L. McMickle and published by Taylor & Francis. This book was released on 1988 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis History of Public Accounting in the United States by : James Don Edwards
Download or read book History of Public Accounting in the United States written by James Don Edwards and published by Routledge. This book was released on 2020-09-04 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.
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 A History of Accountancy in the United States by : Gary John Previts
Download or read book A History of Accountancy in the United States written by Gary John Previts and published by . This book was released on 1997 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession." "Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
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).
Book Synopsis The History of Accounting (RLE Accounting) by : Michael Chatfield
Download or read book The History of Accounting (RLE Accounting) written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
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 Accounting Literature in the United States Before Mitchell and Jones (1796) by : Terry K. Sheldahl
Download or read book Accounting Literature in the United States Before Mitchell and Jones (1796) written by Terry K. Sheldahl and published by Routledge. This book was released on 2020-09-04 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1989, reproduces and assesses several key works from the beginnings of the profession of accountancy. The articles featured partly formed the origins of American accountancy, and as such are extremely valuable reference resources for the historian of the profession.
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 The Development of the American Public Accounting Profession by : T.A. Lee
Download or read book The Development of the American Public Accounting Profession written by T.A. Lee and published by Routledge. This book was released on 2007-01-24 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.
Book Synopsis The Development of the American Public Accounting Profession by : T.A. Lee
Download or read book The Development of the American Public Accounting Profession written by T.A. Lee and published by Routledge. This book was released on 2007-01-24 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.
Book Synopsis A History of Accounting and Accountants by : Richard Brown
Download or read book A History of Accounting and Accountants written by Richard Brown and published by Beard Books. This book was released on 2003 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the history of accounting and accountants. Publication date is 1905.
Book Synopsis Recollections of the Early Days of American Accountancy by : James T. Anyon
Download or read book Recollections of the Early Days of American Accountancy written by James T. Anyon and published by . This book was released on 1925 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis History and Survey of Accountancy (RLE Accounting) by : Wilmer L. Green
Download or read book History and Survey of Accountancy (RLE Accounting) written by Wilmer L. Green and published by Routledge. This book was released on 2014-02-05 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents a survey of accountancy from early times through to modern accounting methods of the early twentieth century. Covering everything from accounting in Ancient Egypt and the Roman Republic through to legislation for the accountancy profession in Europe and South America, as well as ethics and education in the accountancy profession, this volume will be of use to both students and professionals who wish to extend their historical knowledge of their profession.
Book Synopsis A White-collar Profession by : Theresa A. Hammond
Download or read book A White-collar Profession written by Theresa A. Hammond and published by Univ of North Carolina Press. This book was released on 2002 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hammond explores the history of African American exclusion from the field of certified public accountancy and tells the stories of the pioneering black CPAs who successfully negotiated the many barriers to entering what is today the least diverse of the major professions.
Book Synopsis Duties of the Senior Accountant by : Frank Weldon Thornton
Download or read book Duties of the Senior Accountant written by Frank Weldon Thornton and published by Taylor & Francis. This book was released on 1988 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1989. Routledge is an imprint of Taylor & Francis, an informa company.
