A history of accountancy in the United States: the cultural significance of accounting
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Columbus
Ohio State Univ. Press
1998
|
| Schriftenreihe: | Historical perspectives on business enterprise series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 577 S. Ill. |
| ISBN: | 0814207278 0814207286 |
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Datensatz im Suchindex
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|---|---|
| adam_text | I Contents
Figures xi
Tables xiii
Preface xv
Abbreviations xviii
Introduction 1
Columbus and the Novus Ordo Seclorum 1
About the Origins of Double Entry 2
The First Published Book on Accounting 3
Accounting and Capitalism 4
On the Evolution of Terminology 5
Capital Market Eras and Accounting Practice 5
Accounting and Property Rights 6
Chapter 1 1492 1775 11
Accounting from Discovery to Revolutionary Times
From a Continent to a Country 11
The Ideology of a New World Order 12
The Joint Venture and Capital Formation 15
Early Writings and Education Affecting the British Colonies 19
Capital Markets, Speculations, and Early Public Stock Ventures 23
Accounting Practice and Some Early Public Accountants 24
Mercantile Capitalism 25
Government Accounts 28
The Cultural Significance of Accounts before the Revolution 30
Chapter 2 1776 1826 32
The Formation of a National Economy
Political and Economic Context of a New Nation 32
The Commercial Structure of the United States 34
vii
viii Contents
Capital Markets 40
Federalist Policies 43
Accountants in the New Nation 44
Our Forefathers Accounts 45
The Counting House 47
Education of Accountants 48
Early Textbooks 50
Accounting Practice and Disclosure 54
Cost/Management Accounting 56
Government and Accounting 59
The Significance of Accounts in a New Nation 60
Chapter 3 1827 1865 63
The Beginnings of Corporate America
The Economics and Demographics of Antebellum America 63
The Capital Markets and Financial Disclosures 69
Accounting Education and Practice 73
Practice Issues 76
Steamboats and Stagecoaches 80
Audits and Early Annual Reports 81
Antebellum Management Accounting: Silent, Dynamic Years 91
Taxation, Governmental Accounting, and Nonprofit Accounting 95
Antebellum Accounting Theory 97
Accounting s Social Impact 101
Chapter 4 1866 1896 103
Accounting in the Gilded Age
The Political and Social Environment in the Gilded Age 103
Social Philosophy 105
The Constitution, Corporations, and Labor 107
Politics, Panics, and Populism 108
The Capital Markets, Railroads, Industry, and Wealth 110
Accounting, Reporting, and Analysis 115
Disclosure 130
Origins of an Accounting Profession 131
Higher Education for Accountants 150
Textbooks and Teaching 154
Origins of Preclassical Theory 154
Toward Managerial Accounting and Economies of Scope 160
The Cultural Significance of Accountancy in the Gilded Age 173
Contents ix
Chapter 5 1897 1918 175
The Formation of an Accounting Profession
The Progressive Movement 175
The Efficiency Movement 177
The Rise of Financial Capitalism 182
The Role of the Accountant in the Corporate Reform Movement 186
The Evolution of Professional Standards 197
Accounting and Auditing Theory 207
Developing Technical Standards 228
The Significance of the Formative Period 234
Chapter 6 1919 1945 235
Accountancy Comes of Age: The Interwar Period
World War I: The Beginnings of Cooperative Capitalism 237
A Profession Divided 242
Educational Standards 256
Accounting Theory 259
The Decade of the Thirties 270
Income Determination 278
Defining the Independent Audit Function 290
The Significance of the Interwar Period 295
Chapter 7 1946 1972 298
Expansion and Controversy:
Accountants in an Age of Uncertainty
The Employment Act of 1946 298
Challenges to the Property Rights Paradigm 301
Inflation Accounting: The Political Debate 305
The Development of a New Standard Setting Process 310
Corporate Social Responsibility 318
Managerial Accounting: Revolution or Suppression? 323
Taxation: The New Growth Area 327
External Auditing 332
Criticisms and Responses 332
The Challenge to Accounting Education 340
The Significance of Accounting in an Uncertain Age 346
x Contents
Chapter 8 1973 1995 348
Accountancy and the Global Capital Market:
From the Trueblood Report to the Jenkins Committee
The Changing Profession and Markets 348
The Environment: Society En Masse and Global Change 354
Market Characteristics 357
Private Sector Reform 365
Regulation, Litigation, and Oversight 374
In Search of Orthodoxy 384
The EASB: Products and Controversy 387
The SEC and the Profession 392
Scope of Services 397
Public Practice 402
Government and Nonprofit Practice 407
Corporate Practice 412
Academic Accountancy 416
Accounting s Heritage and Its Future 422
Notes 427
Bibliography 479
Index 559
Figures
Pref. 1 A View of the Origins of Accounting over Time xvi
Intro. 1 Portrait of Luca Pacioli by Piero della Francesca 2
Intro.2 Chart comparing accounting knowledge and technology 7
Intro.3 Portrait of Elijah Borden, Connecticut accountant and
merchant, by Ralph Earl, 1789 9
1.1 Title Page of John Mair s Book keeping Moderniz d (1768) 18
1.2 A title page from an early U.S. accounting text, 1796 22
2.1 Continental dollar, minted 1776 33
2.2 A page from the DuPont Company Waste Book, 1811 49
2.3 The American system of practical bookkeeping by James
Bennett, 1820 51
3.1 Harper s Weekly Profile: Members of the International Business
College Association, 1866 74
3.2 Initial text page from a nineteenth century bookkeeping text
by Thomas Jones of New York 79
3.3 Wells Fargo s 1864 Income Statement 82
3.4 An auditor s report, 1855 86
3.5 An example of an audit comment letter, 1857 87
3.6 An example of a corporation worksheet, 1852 99
4.1 Capital accounts and assets and liabilities of the Philadelphia
and Reading Railroad Co., 1879 118
4.2 First annual report of the U.S. Rubber Company (UNIROYAL),
1893 127
4.3 A copy of British legislation relating to accountants 140
4.4 Early CPA legislation. (A) Letter; (B) Draft 142 43
4.5 A classroom scene typical of the post Civil War era 150
4.6 Textbook example of financial reports, 1876 155
4.7 Folsom s value theory chart 159
4.8 Water stock for the City of Baltimore, 1894 168
xi
xii Figures
5.1 Cartoon drawing of Arthur Lowes Dickinson and Elijah Watt
Sells 193
5.2 Condensed general balance sheet of U.S. Steel Corporation, 1902.
(A) Assets; (B) Liabilities and undivided surplus 224 25
5.3 General Motors annual report, 1909 226
5.4 Schedule for standard and uniform reports for municipal
industries and public service corporations 231
5.5 Uniform Accounting form for profit and loss account 232
6.1 The continuity of American accounting thought, 1840
1940 282
6.2 Depression era audit report, Ernst Ernst 292
6.3 ALA Speakers at a wartime accounting conference, 1944 296
8.1 AICPA s award winning float at the 1987 Rose Bowl 351
8.2 Demographics ofAICPA members, 1994 353
8.3 AICPA membership and membership growth rates, 1973
1994 372
8.4 Plunge in purchasing power of the dollar, 1940 1990 385
8.5 A core reporting model, as envisioned at a 1990 AICPA
Wharton School conference 392
8.6 Distribution of corporate equity ownership, individuals vs.
institutions 395
8.7 New York Stock Exchange shareowners as percentage of U.S.
population, 1952 1990 396
Tables
2.1 Schedule A, U.S. Government Receipts and Disbursements,
1789 1793 36
3.1 Growth of Cities in the United States, 1830 1840 68
3.2 Utica and Schenectady Railroad, Report of the Treasurer,
1841 83
3.3 Utica and Schenectady Railroad, Report of the Treasurer,
1842 83
3.4 South Carolina Railroad, General Statement of Receipts and
Expenditures, 1846 84
3.5 South Carolina Railroad, Property Statement, 1846 84
3.6 Baltimore and Ohio Railroad Co., Receipts and Expenses,
1833 90
3.7 Massachusetts Railroad Report, 1852 92
4.1 First Annual Report of the General Electric Company,
1893 122
4.2 Listings on the New York Stock Exchange, Bonds and Stocks,
1885 1890 124
4.3 The Structure of Pre 1900 American Business Trusts 129
4.4 The First CPAs 147
4.5 Legal Recognition of Accountants 148
4.6 Model Report for a City of 100,000 Persons, 1891 171
8.1 Number of U.S. Workers per Profession 352
8.2 The Global Haves Corporations with Access to World
Capital 363
8.3 Revenues and Sources of the Big Six Accounting Firms in the
United States, 1994 400
8.4 Financial Summary, U.S. Government, 1993 411
xiii
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| spelling | Previts, Gary John 1942- Verfasser (DE-588)170199770 aut A history of accountancy in the United States the cultural significance of accounting Gary John Previts and Barbara Dubis Merino Columbus Ohio State Univ. Press 1998 XX, 577 S. Ill. txt rdacontent n rdamedia nc rdacarrier Historical perspectives on business enterprise series Accounting gtt Comptabilité - États-Unis - Histoire Comptabilité - États-Unis - Histoire ram Geschiedenis gtt Geschichte Accounting -- United States -- History Geschichte (DE-588)4020517-4 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Rechnungswesen (DE-588)4048732-5 s Geschichte (DE-588)4020517-4 s DE-604 Merino, Barbara D. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008029262&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Previts, Gary John 1942- Merino, Barbara D. A history of accountancy in the United States the cultural significance of accounting Accounting gtt Comptabilité - États-Unis - Histoire Comptabilité - États-Unis - Histoire ram Geschiedenis gtt Geschichte Accounting -- United States -- History Geschichte (DE-588)4020517-4 gnd Rechnungswesen (DE-588)4048732-5 gnd |
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| title | A history of accountancy in the United States the cultural significance of accounting |
| title_auth | A history of accountancy in the United States the cultural significance of accounting |
| title_exact_search | A history of accountancy in the United States the cultural significance of accounting |
| title_full | A history of accountancy in the United States the cultural significance of accounting Gary John Previts and Barbara Dubis Merino |
| title_fullStr | A history of accountancy in the United States the cultural significance of accounting Gary John Previts and Barbara Dubis Merino |
| title_full_unstemmed | A history of accountancy in the United States the cultural significance of accounting Gary John Previts and Barbara Dubis Merino |
| title_short | A history of accountancy in the United States |
| title_sort | a history of accountancy in the united states the cultural significance of accounting |
| title_sub | the cultural significance of accounting |
| topic | Accounting gtt Comptabilité - États-Unis - Histoire Comptabilité - États-Unis - Histoire ram Geschiedenis gtt Geschichte Accounting -- United States -- History Geschichte (DE-588)4020517-4 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Comptabilité - États-Unis - Histoire Geschiedenis Geschichte Accounting -- United States -- History Rechnungswesen USA |
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