Accounting history from the renaissance to the present: a remembrance of Luca Pacioli
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York, NY u.a.
Garland
1996
|
| Schriftenreihe: | New works in accounting history : a Garland series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIV, 290 S. |
| ISBN: | 0815322712 |
Internformat
MARC
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| 650 | 4 | |a Accountants |v Biography | |
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
Preface xiii
Acknowledgment xvii
Biographical Notes xix
Introduction 1
Chapter 1: Pacioli s Legacy 3
Richard H. Macve, University of Wales, Aberystwyth
1. Introduction 3
2. Pacioli s De Scripturis: What It Was Not and What It Was 4
3. Who Was Pacioli? His Life and Times 8
4. Pacioli s Inheritance 11
5. Arabic Numerals 12
6. Writing and Re Writing 14
7. But Why in a Summa on Mathematics? 16
8. Divine Proportion 17
9. Pacioli s Legacy 18
v
10. Role of Double Entry Bookkeeping 20
11. Our Inheritance 22
12. Notes 25
Chapter 2: Financial Accounting Practice 1600 1970:
Continuity and Change 31
John Richard Edwards, University of Wales College of Cardiff
1. Introduction 31
2. Charge and Discharge vs Double Entry Bookkeeping 32
3. Early Profit and Loss Accounts and Balance Sheets 34
4. Financial Reporting 35
5. Accounting Thinkers: Some Contributions 40
6. Trials and Tribulations 45
Raising Standards: Initial Response 47
7. Professional Initiatives in UK 53
8. Permissive Profit Measures 57
9. Recurrent Themes 64
10. Notes 68
vi
Chapter 3: A Recent History of Financial Reporting in
the UK and US 71
Donna L. Street, James Madison University
1. Introduction 71
2. Early 1970s: Formation of Regulatory Bodies in UK and US 73
US: Formation of ASSC 73
US: Demise ofAPB and Rise of FASB 75
Objectives of Financial Reporting 77
3. Accounting Standard Setting in 1970s 78
Common Problems 80
Overview of 1970s 83
4. 1980s: Lots of Problems and Few Solutions 84
The ASC 84
The FASB 86
Overview of 1980s 90
5. Early 1990s 90
Formation of ASB 91
Business Failures and Audit Crisis 96
vii
Market Value Accounting 100
Financial Instruments and Off Balance Sheet Financing 102
Overview of Early 1990s 108
6. International Influences 109
Impact of EC Directives in UK 110
International Cooperation 111
Overview on Internationalisation 113
7. Conclusions 114
8. Notes 116
Chapter 4: A History of Management Accounting Through
the 1960s 119
Richard K. Fleischman, John Carroll University
1. Introduction 119
2. Costing Antecedents 120
3. Search for Origins 122
European Industrialisation 123
US Industrialisation 125
Early Costing Literature 127
viii
Costing Developments at Turn of Century 129
4. Rise of Big Business and Big Government 131
World War I Era 132
World War II Developments 134
5. Johnson and Kaplan Thesis: Myth and Reality 135
A Response to Johnson and Kaplan 136
6. Conclusion 138
Chapter S: The Impact of Advancements in Manufacturing
and Information Technology on Management
Accounting Systems 143
Thomas Tyson, St. John Fisher College
1. Introduction 143
2. Management Accounting at Mid Century 144
Profit Reporting and Inventory Valuation 145
Budgetary Planning 148
Control of Costs 150
Pricing Policy 153
Current Applications of Plans and Policies 154
ix
3. Present and Future Domain of MAS 157
Strategy 159
Cost Reduction 160
Scorekeeping Activities 161
4. Conclusions 162
5. Notes 165
Chapter 6: A History of the Professionalisation of
Accountancy In the UK and the US 167
Thomas A. Lee, The University of Alabama
1. Introduction 167
2. Nature and History of Professionalisation 169
3. Before Professionalisation 171
4. Birth of Professionalisation 174
5. Establishing and Defending the Profession 176
Internal Rivalries 178
US Experience 179
Image Building 182
Internal US Schism 183
x
Education and Journals 184
Expanding Services 185
Body of Knowledge 190
Further Developments 191
6. Retrospect and Prospect 193
Chapter 7: Information Technology and the
Accountancy Profession 195
Fenton F. Robb, Formerly, University of Edinburgh
1. Introduction 195
2. A History of Information Technology 196
Logical Technologies 196
Adaptive Technologies 200
Bulk Processing Information 203
Contemporary Information Technologies 205
3. People and Information Technology 210
Clerks, Accountants and Computing Experts 210
Money Numbers and Information 214
Professionalising Managers 215
xi
How Information is Used 219
Education and the End of Conversation 221
4. Organisations, Present and Future 223
Participative and Shared Management 224
Universal Surveillance 224
Development of Internal Markets 225
Changing Boundaries of Organisations 225
5. Conclusions 226
6. Notes 229
Bibliography 231
xii
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| spelling | Accounting history from the renaissance to the present a remembrance of Luca Pacioli ed. by T. A. Lee New York, NY u.a. Garland 1996 XXIV, 290 S. txt rdacontent n rdamedia nc rdacarrier New works in accounting history : a Garland series Pacioli, Luca <ca. 1445-ca. 1514> Pacioli, Luca <ca. 1445-1517> Geschichte 1494-1994 gnd rswk-swf Geschichte 1500-1990 gnd rswk-swf Accounting gtt Geschichte Accountants Biography Accounting History Information technology Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4006804-3 Biografie gnd-content (DE-588)4016928-5 Festschrift gnd-content (DE-588)1071861417 Konferenzschrift 1994 Edinburgh gnd-content Rechnungswesen (DE-588)4048732-5 s Geschichte 1500-1990 z DE-604 Geschichte 1494-1994 z Lee, Thomas A. 1941- Sonstige (DE-588)129309095 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007411341&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Accounting history from the renaissance to the present a remembrance of Luca Pacioli Pacioli, Luca <ca. 1445-ca. 1514> Pacioli, Luca <ca. 1445-1517> Accounting gtt Geschichte Accountants Biography Accounting History Information technology Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4143413-4 (DE-588)4006804-3 (DE-588)4016928-5 (DE-588)1071861417 |
| title | Accounting history from the renaissance to the present a remembrance of Luca Pacioli |
| title_auth | Accounting history from the renaissance to the present a remembrance of Luca Pacioli |
| title_exact_search | Accounting history from the renaissance to the present a remembrance of Luca Pacioli |
| title_full | Accounting history from the renaissance to the present a remembrance of Luca Pacioli ed. by T. A. Lee |
| title_fullStr | Accounting history from the renaissance to the present a remembrance of Luca Pacioli ed. by T. A. Lee |
| title_full_unstemmed | Accounting history from the renaissance to the present a remembrance of Luca Pacioli ed. by T. A. Lee |
| title_short | Accounting history from the renaissance to the present |
| title_sort | accounting history from the renaissance to the present a remembrance of luca pacioli |
| title_sub | a remembrance of Luca Pacioli |
| topic | Pacioli, Luca <ca. 1445-ca. 1514> Pacioli, Luca <ca. 1445-1517> Accounting gtt Geschichte Accountants Biography Accounting History Information technology Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Pacioli, Luca <ca. 1445-ca. 1514> Pacioli, Luca <ca. 1445-1517> Accounting Geschichte Accountants Biography Accounting History Information technology Rechnungswesen Aufsatzsammlung Biografie Festschrift Konferenzschrift 1994 Edinburgh |
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