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Accounting History : Some British Contributions - R. H. Parker

Accounting History

Some British Contributions

By: R. H. Parker (Editor), B. S. Yamey (Editor)

Hardcover

Published: 24th March 1994
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In recent years there has been increasing interest shown in the history and development of accounting practices; accounting records are an important source of historical data, and they can also provide evidence of varied organizational structures and systems of management control. This volume brings together published work by the major British scholars in the field, and is intended as a contribution to accounting scholarship on the 500th anniversary of Pacioli's Summa de Arithmetica (1494). Contributions are grouped under the following headings: The Ancient World; Before Double Entry; Corporate Accounting; Local Government Accounting; Cost and Management Accounting; Accounting Theory; and Accounting in Context. Contributors: W. T. Baxter, S. Burchell, C. D. B. Clubb, T. E. Cooke, J. R. Edwards, D. A. R. Forrester, J. Freear, J. J. Glynn, P. D. A. Harvey, A. G. Hopwood, P. Hudson, R. H. Jones, G. A. Lee, T. A. Lee, R. H. Macve, S. Marriner, M. Mepham, M. Mumford, C. J. Napier, E. Newell, C. W. Nobes, C. W. Noke, R. H. Parker, D. A. Postles, D. W. Rathbone, B. S. Yamey

`a brick of a book ... a ripping yarn it is too' Independent `As a scholarly work it is hard to fault. The contributors include many leading UK accounting academics, and the breadth of the references in the text is proof of the diversity of interests covered in the 23 chapters. But Accounting History is not a dry study of the purely technical changes in accounting practice ... a valuable contribution to the Pacioli celebrations.' Accountancy Age 'It is difficult, if not impossible, to do justice to the individual contributions in a short review ... Research in accounting history has an important role to play in understanding problems raised by macroeconomic and microeconomic accounting and this book and its contributors make a significant contribution.' Richard P. Brief, New York Univerity, Accounting and Business Research `The volume is beautifully presented, meticulously edited, and well-indexed. ... I came away with the wish that I could have been born British so that my work might then have been at least considered for inclusion.' The Accounting Review `The volume is beautifully presented, meticulously edited, and well-indexed ... I came away with the wish that I could have been born British so that my work might then have been at least considered for inclusion.' Book Reviews, June 1995 `This collection should bring before a wider audience a representative sample of those accounting historians, many of whom are continuing to develop new approaches to the subject, who have made substantial progress in integrating their aims and methods with those of economic and business historians.' Business History `...the editors clearly had a serious purpose in bringing together these articles by historians and accountants. They inform unwary users of accounting records...of the serious problems of interpretation and comparison.' The Economic History Review `Parker and Yamey and the Research Board of the ICAEW have provided a volume whose presence will endure when the revelry ceases. The book represents an exquisitely presented synthesis of significant writings produced by British accounting historians which will adorn the bookshelf. It is one of the increasing number of important works which stand as literary monuments to the growing respectability and coming of age of accounting history ... it will be utilized as an important first source by accounting historians and will prove to be a valuable introduction to the mysteries of accounting history for economic and social historians ... the papers represent the fruits of well-researched work and the quality of the writing makes for an absorbing read.' Accounting, Business and Financial History `The scholarship is impressive ... a most interesting collection of essays, offering valuable insights not only into its own field, but into the wider subject of economic and entrepreneurial logic in past ages.' Sidney Pollard, Financial History Review `Professors Parker and Yamey, in an extensive work, provide us with fascinating contributions to accounting scholarship ... The collection, as entertaining as it is relevant to our present time of rapid accounting change, is highly recommended ... The book invites the attention of all accounting historians and wishes we would value each others' contributions. It is a fine invitation; we should not hesitate to accept ... Here is a history of many of the frequent small developments of accounting techniques, by authors too often unknown, which provide our profession benchmarks of progress, feathers on our arrow of time. The case for historical perspective is never better made than in this book.' The Accounting Historians Journal

List of Contributorsp. viii
Introductionp. 1
The Ancient World
Accounting on a Large Estate in Roman Egyptp. 13
Some Glosses on 'Greek and Roman Accounting'p. 57
Before Double Entry
Manorial Accountsp. 91
The Perception of Profit before the Leasing of Demesnesp. 116
Agency and the Excessus Balance in Manorial Accountsp. 139
The Oldest European Account Book: A Florentine Bank Ledger of 1211p. 160
Early Accounting: The Tally and the Checker-boardp. 197
Double Entry
The Gallerani Account Book of 1305-8p. 239
Balancing and Closing the Ledger: Italian Practice, 1300-1600p. 250
The Scottish Enlightenment and the Development of Accountingp. 268
Corporate Accounting
Early Canal Company Accounts: Financial and Accounting Aspects of the Forth and Clyde Navigation, 1768-1816p. 297
The Development of British Railway Accounting: 1800-1911p. 327
Fixed Asset Accounting in the Shipping Industry: P. and O. 1840-1914p. 343
Local Government Accounting
Accounting in English Local Government from the Middle Ages to c.1835p. 377
Cost and Management Accounting
The Development of Industrial Cost and Management Accounting before 1850p. 407
Some Aspects of Nineteenth-Century Accounting Development in the West Riding Textile Industryp. 434
The Ministry of Munitions 1915-19 and Government Accounting Proceduresp. 450
Robert Loder, Jacobean Management Accountantp. 473
Accounting Theory
The Early Debate on Financial and Physical Capitalp. 493
The End of a Familiar Inflation Accounting Cyclep. 521
Accounting in Context
Accounting in its Social Context: Towards a History of Value Added in the United Kingdomp. 539
Importing and Exporting Accounting: The British Experiencep. 590
The Evolution of Financial Reporting in Japan: A Shame Culture Perspectivep. 614
Indexp. 643
Table of Contents provided by Syndetics. All Rights Reserved.

ISBN: 9780198288862
ISBN-10: 0198288867
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 670
Published: 24th March 1994
Publisher: Oxford University Press
Country of Publication: GB
Dimensions (cm): 24.3 x 15.9  x 4.0
Weight (kg): 1.27