The birth of industrial accounting in France and Britain:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York [u.a.]
Garland Publ.
1997
|
| Series: | New works in accounting history
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIII, 234 S. |
| ISBN: | 0815330383 |
Staff View
MARC
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| 245 | 1 | 0 | |a The birth of industrial accounting in France and Britain |c Trevor Boyns ; John Richard Edwards ; Marc Nikitin |
| 264 | 1 | |a New York [u.a.] |b Garland Publ. |c 1997 | |
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Record in the Search Index
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| adam_text | Contents
Introduction ix
Chapter
1. Setting the scene 3
The usefulness of accounting history 3
Different approaches to accounting history 5
The role of comparative studies 7
The scope of the book 14
A few words of caution and explanation 18
Structure of the book/main findings 18
2. Economic development and the development of
accounting 21
I. The economic development of Britain and
France, c.l700 c. 1880 21
II. Explaining differences in economic
development 25
Mercantilism 27
Different factor endowments 38
From mercantilism to laissez faire 39
Innovation and the social class
system 40
The education system 46
Institutional factors 48
III. Conclusion 57
3. The development of accounting literature prior to
1880 61
I. The contribution of double entry
bookkeeping 61
II. The development of the accounting
literature in Britain to 1880 68
III. The development of the accounting
literature in France to 1880 83
An overview 83
Key aspects of the doctrine of
industrial accounting 95
vii
viii The birth of industrial accounting
3. IV. Conclusion 112
Appendix: Potted biographies of early British and
French writers of accounting texts related to the
development of industrial accounting 117
4. Developments in industrial accounting practice in
Britain and France, C.1700 C.1880 123
I. Accounting in industrial enterprises 124
II. British accounting development, c.1700
c.1880 126
The views of other historians 126
Early cost accounting
developments in British industry 129
From mercantile to industrial
accounting in the nineteenth
century: the case of shipbuilding 134
Industrial accounting: costing
within double entry bookkeeping 136
III. Accounting developments in French
industry c.l 700 c. 1880 151
General background 151
Industrial accounting: costing
within double entry bookkeeping 153
IV. Conclusion 168
5. Similarities and differences in accounting
literature and practice: some tentative explanations 175
The emergence of industrial accounting in
Britain and France: a summary 175
The methodological approach 178
Economic factors 178
The writing of texts in the eighteenth and
nineteenth centuries 187
The dissemination of accounting ideas 198
Conclusion 202
References 207
Index 225
|
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| series2 | New works in accounting history |
| spelling | Boyns, Trevor Verfasser aut The birth of industrial accounting in France and Britain Trevor Boyns ; John Richard Edwards ; Marc Nikitin New York [u.a.] Garland Publ. 1997 XIII, 234 S. txt rdacontent n rdamedia nc rdacarrier New works in accounting history Geschichte 1700-1880 gnd rswk-swf Geschichte Accounting France History Accounting Great Britain History Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Frankreich Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Frankreich (DE-588)4018145-5 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Rechnungswesen (DE-588)4048732-5 s Frankreich (DE-588)4018145-5 g Geschichte 1700-1880 z DE-604 Edwards, John R. Verfasser aut Nikitin, Marc Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007973396&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Boyns, Trevor Edwards, John R. Nikitin, Marc The birth of industrial accounting in France and Britain Geschichte Accounting France History Accounting Great Britain History Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4022153-2 (DE-588)4018145-5 |
| title | The birth of industrial accounting in France and Britain |
| title_auth | The birth of industrial accounting in France and Britain |
| title_exact_search | The birth of industrial accounting in France and Britain |
| title_full | The birth of industrial accounting in France and Britain Trevor Boyns ; John Richard Edwards ; Marc Nikitin |
| title_fullStr | The birth of industrial accounting in France and Britain Trevor Boyns ; John Richard Edwards ; Marc Nikitin |
| title_full_unstemmed | The birth of industrial accounting in France and Britain Trevor Boyns ; John Richard Edwards ; Marc Nikitin |
| title_short | The birth of industrial accounting in France and Britain |
| title_sort | the birth of industrial accounting in france and britain |
| topic | Geschichte Accounting France History Accounting Great Britain History Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Geschichte Accounting France History Accounting Great Britain History Rechnungswesen Frankreich Großbritannien |
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