Accounting History And The Rise Of Civilization Volume Ii

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Accounting History and the Rise of Civilization, Volume II

Author : Gary Giroux
Publisher : Business Expert Press
ISBN 13 : 1631577948
Total Pages : 274 pages
Book Rating : 4.6/5 (315 download)

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Book Synopsis Accounting History and the Rise of Civilization, Volume II by : Gary Giroux

Download or read book Accounting History and the Rise of Civilization, Volume II written by Gary Giroux and published by Business Expert Press. This book was released on 2017-04-28 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting history continues in Volume 2 with six chapters, four supplements, plus conclusions. Chapters 1 to 3 of the second volume cover specialty topics, specifically auditing, taxes, and government accounting. Chapters 4 to 6 march along from the New Deal to beyond the mortgage meltdown and Great Recession. Supplements include audit opinions (the audit reports written for the annual financial audits), the scandals and corruption associated with accounting fraud, the formal standard setting process creating generally accepted accounting principles (GAAP), and finally computer technology, a key component of the accounting profession—and civilization. The concept of accounting as a profession developed by the 19th century, as accounting-related services (bankruptcy, taxes, and auditing) became important enough to hire experts and separate businesses to support these functions. Soon, licensing was required. Auditing and tax proved to be major money-makers for accountants. Accounting firms became mammoth and global (especially the Big 4) providing audit, tax and consulting services to giant multinational corporations as well as smaller business, governments, nonprofits organizations, and individuals. The rest of the book covers accounting since the early 20th century, when accounting became increasingly sophisticated and important to the commercial and political worlds. The 1920 reverted to “free markets,” financial market manipulation and speculation, fueled by abundant credit precipitating a boom; then the Great Depression, followed by FDR’s New Deal. Chapter 5 covers most of the post-World War II period. Chapter 6 covers the bubbles and busts of the late-20th century and beyond, with particular attention to Enron. Conclusions summarize the last 10,000 years of accounting, its overall impact on civilization, and predictions for the future.

Accounting History and the Rise of Civilization, Volume I

Author : Gary Giroux
Publisher : Business Expert Press
ISBN 13 : 1631574248
Total Pages : 191 pages
Book Rating : 4.6/5 (315 download)

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Book Synopsis Accounting History and the Rise of Civilization, Volume I by : Gary Giroux

Download or read book Accounting History and the Rise of Civilization, Volume I written by Gary Giroux and published by Business Expert Press. This book was released on 2017-04-26 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 1 of Accounting History covers the first 10,000 plus years of the rise of accounting and civilization. Conveniently, accounting was part of the developing culture from the start. With fortified villages, accumulating wealth meant inventory accounting, first using tokens (clay balls) and eventually writing plus the abstract concepts of numbers. Cultures evolved in Mesopotamia and elsewhere. After the Crusades, Italian city-states created merchant wealth based on the creation of double-entry. Luca Pacioli’s Summa described the Venetian system, which traveled north thanks to Gutenberg’s printing press. Enhanced forms of manufacturing, banking, and merchant trade continued. England proved to be a special place, where the Industrial Revolution was born. Along the way, accounting sophistication rose as entrepreneurs discovered the need for complex information to survive. Accounting became a profession as business became big and important enough to employ professionals. The United States went from an agrarian backwater to an industrial power in 100 years. Accounting sophistication matched business complexity, as manufacturing accounting and control techniques developed capable of providing information needed to run giant firms. Railroads became big, requiring complex accounting system. Andrew Carnegie used his railroad experience to adapt the railroad accounting systems to steel manufacturing. Industries consolidated and the need for effective accounting control became imperative. Du Pont proved to be the most effective innovator and this knowledge expanded at General Motors, systems that dominated beyond the mid-20th century. Accounting History is written for accounting and business students plus business professionals. It’s not written for accounting historians, although they may find this book useful. The writing is basic without much jargon, so the general public will also find this book insightful.

When Numbers Don’t Add Up

Author : Faisal Sheikh
Publisher : Business Expert Press
ISBN 13 : 194858090X
Total Pages : 94 pages
Book Rating : 4.9/5 (485 download)

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Book Synopsis When Numbers Don’t Add Up by : Faisal Sheikh

Download or read book When Numbers Don’t Add Up written by Faisal Sheikh and published by Business Expert Press. This book was released on 2020-12-02 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author contextualized the phenomenon of accounting fraud using a framework he developed called “Corporate Governance Cosmos.” The book contains an extensive literature review including an evaluation of the seminal theory in this area, namely, the Fraud Triangle. There is a comprehensive exploration of the motivations for accounting fraud and a growing realization that Dark Triad (psychopathy, narcissism, and machiavellianism) tendencies may explain why executives engage in accounting fraud. The author expands an established framework entitled Cooks Recipes Incentives Monitoring End results (C R I M E) by Rezaee (2005), to ‘’C R I M E L’’, where L is the “Learning” from 33 international case studies of accounting fraud. Accountants, auditors, antifraud practitioners, and graduate students will find the case studies of accounting fraud particularly useful as it makes the phenomenon tangible and more understandable. The penultimate chapter is a study of the likely impact of financial technology on accounting fraud. The author concludes by marshalling various insights including a brief discussion of ethics, forwarding his International Code of Ethics for Professional Accountants (IFAC) ‘‘Ethical Triangle’’, his vision for the future accountant, which he refers to as ‘’accounting engineers’’, and an ancient prescription for the curse of accounting fraud.

Using Accounting & Financial Information

Author : Mark S. Bettner
Publisher : Business Expert Press
ISBN 13 : 1947098691
Total Pages : 195 pages
Book Rating : 4.9/5 (47 download)

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Book Synopsis Using Accounting & Financial Information by : Mark S. Bettner

Download or read book Using Accounting & Financial Information written by Mark S. Bettner and published by Business Expert Press. This book was released on 2018-04-16 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is often referred to as the language of business. Unfortunately, many business professionals lack the required fluency in this unique language to perform basic financial analysis, prepare budgetary forecasts, or to compare competing capital investment alternatives. This book targets individuals with limited exposure to—or formal training in—accounting and related finance disciplines. These individuals include—but certainly are not limited to—engineers, information technology specialists, retail managers, entrepreneurs, marketing directors, construction contractors, attorneys, and bankers who are making career transitions from consumer lending positions to become commercial loan officers. The primary purpose of this book is to help managers and business owners from diverse professional and educational backgrounds to (1) converse more effectively with their accounting and finance colleagues; (2) understand the structure and the elements of general purpose financial statements; (3) identify both the usefulness and the limitations of accounting information; (4) prepare budgets and financial forecasts; and (5) make sense of commonly used decision-making models.

Pick a Number, Second Edition

Author : Roger Hussey
Publisher : Business Expert Press
ISBN 13 : 1947098942
Total Pages : 148 pages
Book Rating : 4.9/5 (47 download)

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Book Synopsis Pick a Number, Second Edition by : Roger Hussey

Download or read book Pick a Number, Second Edition written by Roger Hussey and published by Business Expert Press. This book was released on 2018-04-30 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide. In 2002, progress was accelerated by the decision of Financial Accounting Standards Board (FASB) in the United States to converge their regulations with international standards. This second edition describes the successes and failures of the convergence project. The U.S. involvement brought about many changes in corporate financial reporting, but there were differences in opinions on specific issues. This resulted in the FASB, US focusing on its own regulations. We explain the main convergence achievements and also the differences leading to the end of the project. Our analysis reviews new developments in corporate reporting, including the issues of sustainability, governance, and integrated reporting.

Corporate Governance in the Aftermath of the Global Financial Crisis, Volume III

Author : Zabihollah Rezaee
Publisher : Business Expert Press
ISBN 13 : 1947843737
Total Pages : 116 pages
Book Rating : 4.9/5 (478 download)

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Book Synopsis Corporate Governance in the Aftermath of the Global Financial Crisis, Volume III by : Zabihollah Rezaee

Download or read book Corporate Governance in the Aftermath of the Global Financial Crisis, Volume III written by Zabihollah Rezaee and published by Business Expert Press. This book was released on 2018-04-04 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance has evolved as a central issue for public companies in the aftermath of the 2007–2009 global financial crisis. Corporate governance is a process (journey) of managing corporate affairs to create shareholder value and protect interests of other stakeholders. This book presents a road map for various functions and measures of corporate governance. The participants in the corporate governance process are the board of directors, executives, stakeholders, internal and external auditors, financial analysts, legal counsel, and regulators. This book is organized into four separate volumes; each volume can be utilized separately or in an integrated form. The first volume consists of five chapters that address the relevance and importance of corporate governance as well as the framework and structure of corporate governance. The second volume consists of four chapters that present the three prevailing corporate governance functions of oversight, management, and monitoring. The third volume consists of four chapters that address corporate governance functions performed by corporate gatekeepers, including policy makers, regulators, standard-setters, internal auditors, external auditors, legal counsel, and financial advisors. The fourth volume consists of five chapters that address the emerging issues in corporate governance, including governance for private companies and nonprofit organizations and convergence in global corporate governance.

Corporate Governance in the Aftermath of the Global Financial Crisis, Volume IV

Author : Zabihollah Rezaee
Publisher : Business Expert Press
ISBN 13 : 1947843753
Total Pages : 133 pages
Book Rating : 4.9/5 (478 download)

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Book Synopsis Corporate Governance in the Aftermath of the Global Financial Crisis, Volume IV by : Zabihollah Rezaee

Download or read book Corporate Governance in the Aftermath of the Global Financial Crisis, Volume IV written by Zabihollah Rezaee and published by Business Expert Press. This book was released on 2018-04-04 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance has evolved as a central issue for public companies in the aftermath of the 2007–2009 global financial crisis. Corporate governance is a process (journey) of managing corporate affairs to create shareholder value and protect interests of other stakeholders. This book presents a road map for various functions and measures of corporate governance. The participants in the corporate governance process are the board of directors, executives, stakeholders, internal and external auditors, financial analysts, legal counsel, and regulators. This book is organized into four separate volumes; each volume can be utilized separately or in an integrated form. The first volume consists of five chapters that address the relevance and importance of corporate governance as well as the framework and structure of corporate governance. The second volume consists of four chapters that present the three prevailing corporate governance functions of oversight, management, and monitoring. The third volume consists of four chapters that address corporate governance functions performed by corporate gatekeepers, including policy makers, regulators, standard-setters, internal auditors, external auditors, legal counsel, and financial advisors. The fourth volume consists of five chapters that address the emerging issues in corporate governance, including governance for private companies and nonprofit organizations and convergence in global corporate governance.

Understanding the Blockchain Economy

Author : Chris Berg
Publisher : Edward Elgar Publishing
ISBN 13 : 1788975006
Total Pages : 242 pages
Book Rating : 4.7/5 (889 download)

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Book Synopsis Understanding the Blockchain Economy by : Chris Berg

Download or read book Understanding the Blockchain Economy written by Chris Berg and published by Edward Elgar Publishing. This book was released on 2019 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Blockchains are the distributed ledger technology that powers Bitcoin and other cryptocurrencies. But blockchains can be used for more than the transfer of tokens – they are a significant new economic infrastructure. This book offers the first scholarly analysis of the economic nature of blockchains and the shape of the blockchain economy. By applying the institutional economics of Ronald Coase and Oliver Williamson, this book shows how blockchains are poised to reshape the nature of firms, governments, markets, and civil society.

The Auditor's Companion

Author : David J. O'Regan
Publisher : Georgetown University Press
ISBN 13 : 1647124204
Total Pages : 338 pages
Book Rating : 4.6/5 (471 download)

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Book Synopsis The Auditor's Companion by : David J. O'Regan

Download or read book The Auditor's Companion written by David J. O'Regan and published by Georgetown University Press. This book was released on 2024 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The only reference tool covering all categories of auditing, from financial to environmental auditing, The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. The mini-essays include theoretical explications and insights, sketches of arguments, historical developments, and guidance for further reading. Transcending the framework of a dictionary, this is a hybrid reference book in which succinct definitions and conceptual explorations lock together like a double helix into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing's constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning"--

The Closing of the Auditor’s Mind?

Author : David J. O'Regan
Publisher : CRC Press
ISBN 13 : 1040209971
Total Pages : 190 pages
Book Rating : 4.0/5 (42 download)

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Book Synopsis The Closing of the Auditor’s Mind? by : David J. O'Regan

Download or read book The Closing of the Auditor’s Mind? written by David J. O'Regan and published by CRC Press. This book was released on 2024-12-10 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Closing of the Auditor’s Mind?, author David J. O’Regan describes internal auditing as an important "binding agent" of social cohesion, for the accountability of individuals and organizations and also at aggregated levels of social trust. However, O’Regan also reveals that internal auditing faces two severe challenges – an external challenge of adaptation and an internal challenge of fundamental reform. The adaptation challenge arises from ongoing, paradigmatic shifts in accountability and social trust. The command- and- control, vertical hierarchies of traditional bureaucracies are being replaced in importance by networked, flattened patterns of accountability. The most challenging assurance demands of the modern era are increasingly located in three institutional domains – in the inner workings of organizations; in intermediary spaces at organizational boundaries; and in extra-mural locations. Internal auditing continues to cling, barnacle- like, to the inner workings of traditional, bureaucratic structures, and it has little to offer the emerging assurance demands on or beyond institutional boundaries. The reform challenge arises from internal auditing’s prevailing tendency toward a rigid, algorithmic, checklist mindset that suppresses practitioners’ creativity and critical thinking. This trend is increasingly narrowing internal auditing’s intellectual and moral horizons. Under the pressures of these challenges, internal auditing is struggling to fulfil its primary purpose of serving the public interest. O’Regan’s powerful book focuses on: The redistribution of social trust from traditional, hierarchical institutions to diffuse, horizontally distributed networks The perennial validity of the classical virtues as the humane foundation of professional activity The role of creative expertise in promoting professional wisdom The Closing of the Auditor’s Mind? is a philosophical audit of a profession on the threshold of crisis. The book presupposes no prior knowledge of philosophy, nor indeed of auditing. Philosophical technicalities are contained in an Appendix, leaving the main text jargon-free. O’Regan provides original and striking perspectives on the malaise of modern internal auditing, and he proposes radical remedies. This captivating and well-informed book is a must-read for all who are concerned with our collective socio-economic and political well-being.

The Rise of Western Power

Author : Jonathan Daly
Publisher : Bloomsbury Publishing
ISBN 13 : 135006615X
Total Pages : 696 pages
Book Rating : 4.3/5 (5 download)

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Book Synopsis The Rise of Western Power by : Jonathan Daly

Download or read book The Rise of Western Power written by Jonathan Daly and published by Bloomsbury Publishing. This book was released on 2021-01-14 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this second edition of The Rise of Western Power, Jonathan Daly retains the broad sweep of his introduction to the history of Western civilization as well as introducing new material into every chapter, enhancing the book's global coverage and engaging with the latest historical debates. The West's history is one of extraordinary success: no other region, empire, culture, or civilization has left so powerful a mark upon the world. Daly charts the West's achievements-representative government, the free enterprise system, modern science, and the rule of law-as well as its misdeeds: two World Wars, the Holocaust, imperialistic domination, and the Atlantic slave trade. Taking us through a series of revolutions, he explores the contributions of other cultures and civilizations to the West's emergence, weaving in historical, geographical, and cultural factors. The new edition also contains more material on themes such as the environment and gender, and additional coverage of India, China and the Islamic world. Daly's engaging narrative is accompanied by timelines, maps and further reading suggestions, along with a companion website featuring study questions, over 100 primary sources and 60 historical maps to enable further study.

The Reckoning

Author : Jacob Soll
Publisher : Hachette UK
ISBN 13 : 0465036635
Total Pages : 312 pages
Book Rating : 4.4/5 (65 download)

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Book Synopsis The Reckoning by : Jacob Soll

Download or read book The Reckoning written by Jacob Soll and published by Hachette UK. This book was released on 2014-04-29 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether building a road or fighting a war, leaders from ancient Mesopotamia to the present have relied on financial accounting to track their state's assets and guide its policies. Basic accounting tools such as auditing and double-entry bookkeeping form the basis of modern capitalism and the nation-state. Yet our appreciation for accounting and its formative role throughout history remains minimal at best-and we remain ignorant at our peril. The 2008 financial crisis is only the most recent example of how poor or risky practices can shake, and even bring down, entire societies. In The Reckoning, historian and MacArthur "Genius" Award-winner Jacob Soll presents a sweeping history of accounting, drawing on a wealth of examples from over a millennia of human history to reveal how accounting has shaped kingdoms, empires, and entire civilizations. The Medici family of 15th century Florence used the double-entry method to win the loyalty of their clients, but eventually began to misrepresent their accounts, ultimately contributing to the economic decline of the Florentine state itself. In the 17th and 18th centuries, European rulers shunned honest accounting, understanding that accurate bookkeeping would constrain their spending and throw their legitimacy into question. And in fact, when King Louis XVI's director of finances published the crown's accounts in 1781, his revelations provoked a public outcry that helped to fuel the French Revolution. When transparent accounting finally took hold in the 19th Century, the practice helped England establish a global empire. But both inept and willfully misused accounting persist, as the catastrophic Stock Market Crash of 1929 and the Great Recession of 2008 have made all too clear. A masterwork of economic and political history, and a radically new perspective on the recent past, The Reckoning compels us to see how accounting is an essential instrument of great institutions and nations-and one that, in our increasingly transparent and interconnected world, has never been more vital.

Money Changes Everything

Author : William N. Goetzmann
Publisher : Princeton University Press
ISBN 13 : 0691178372
Total Pages : 598 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis Money Changes Everything by : William N. Goetzmann

Download or read book Money Changes Everything written by William N. Goetzmann and published by Princeton University Press. This book was released on 2017-08-15 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[A] magnificent history of money and finance."—New York Times Book Review "Convincingly makes the case that finance is a change-maker of change-makers."—Financial Times In the aftermath of recent financial crises, it's easy to see finance as a wrecking ball: something that destroys fortunes and jobs, and undermines governments and banks. In Money Changes Everything, leading financial historian William Goetzmann argues the exact opposite—that the development of finance has made the growth of civilizations possible. Goetzmann explains that finance is a time machine, a technology that allows us to move value forward and backward through time; and that this innovation has changed the very way we think about and plan for the future. He shows how finance was present at key moments in history: driving the invention of writing in ancient Mesopotamia, spurring the classical civilizations of Greece and Rome to become great empires, determining the rise and fall of dynasties in imperial China, and underwriting the trade expeditions that led Europeans to the New World. He also demonstrates how the apparatus we associate with a modern economy—stock markets, lines of credit, complex financial products, and international trade—were repeatedly developed, forgotten, and reinvented over the course of human history. Exploring the critical role of finance over the millennia, and around the world, Goetzmann details how wondrous financial technologies and institutions—money, bonds, banks, corporations, and more—have helped urban centers to expand and cultures to flourish. And it's not done reshaping our lives, as Goetzmann considers the challenges we face in the future, such as how to use the power of finance to care for an aging and expanding population. Money Changes Everything presents a fascinating look into the way that finance has steered the course of history.

The Cambridge Economic History of the Modern World: Volume 2, 1870 to the Present

Author : Stephen Broadberry
Publisher : Cambridge University Press
ISBN 13 : 1009038559
Total Pages : 584 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis The Cambridge Economic History of the Modern World: Volume 2, 1870 to the Present by : Stephen Broadberry

Download or read book The Cambridge Economic History of the Modern World: Volume 2, 1870 to the Present written by Stephen Broadberry and published by Cambridge University Press. This book was released on 2021-06-24 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second volume of The Cambridge Economic History of the Modern World explores the development of modern economic growth from 1870 to the present. Leading experts in economic history offer a series of regional studies from around the world, as well as thematic analyses of key factors governing the differential outcomes in different parts of the global economy. Topics covered include human capital, capital and technology, geography and institutions, living standards and inequality, trade and immigration, international finance, and warfare and empire.

A Comparative History of Commerce and Industry, Volume II

Author : David E. McNabb
Publisher : Springer
ISBN 13 : 1137503300
Total Pages : 188 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis A Comparative History of Commerce and Industry, Volume II by : David E. McNabb

Download or read book A Comparative History of Commerce and Industry, Volume II written by David E. McNabb and published by Springer. This book was released on 2016-01-26 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Comparative History of Commerce and Industry, Volume II offers a subjective review of how the cultural, social and economic institutions of commerce and industry evolved in industrialized nations to produce the institution we now know as business enterprise.

Journal of Accountancy

Author :
Publisher :
ISBN 13 :
Total Pages : 500 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Journal of Accountancy by :

Download or read book Journal of Accountancy written by and published by . This book was released on 1913 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:

CULTURE, CIVILIZATION AND HUMAN SOCIETY – Volume II

Author : Herbert Arlt
Publisher : EOLSS Publications
ISBN 13 : 1848261918
Total Pages : 394 pages
Book Rating : 4.8/5 (482 download)

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Book Synopsis CULTURE, CIVILIZATION AND HUMAN SOCIETY – Volume II by : Herbert Arlt

Download or read book CULTURE, CIVILIZATION AND HUMAN SOCIETY – Volume II written by Herbert Arlt and published by EOLSS Publications. This book was released on 2009-04-07 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: Culture, Civilization and Human Society theme is a component of Encyclopedia of Social Sciences and Humanities in the global Encyclopedia of Life Support Systems (EOLSS), which is an integrated compendium of twenty one Encyclopedias. The Theme on Culture, Civilization and Human Society deals, in two volumes and cover five main topics, with a myriad of issues of great relevance to our world such as: Theory and History of Culture; Cultural Heritage; Mass Culture, Popular Culture and Cultural Identity; Cultural Interaction; Twentieth-Century Perspectives on Culture which are then expanded into multiple subtopics, each as a chapter These two volumes are aimed at the following five major target audiences: University and College Students Educators, Professional Practitioners, Research Personnel and Policy Analysts, Managers, and Decision Makers, NGOs and GOs.