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E-grāmata: Routledge Companion to Accounting History 2nd edition [Taylor & Francis e-book]

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The Routledge Companion to Accounting History

presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day.

No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state.

Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

List of illustrations
x
List of contributors
xi
Acknowledgements xvi
Introduction: synthesis and engagement 1(8)
John Richard Edwards
Stephen P. Walker
PART I The discipline
9(68)
1 Structures, territories and tribes
11(21)
Stephen P. Walker
2 Historiography
32(22)
Christopher J. Napier
3 Subjects, sources and dissemination
54(23)
John Richard Edwards
PART II Technologies
77(80)
4 Ancient accounting
79(23)
Salvador Carmona
Mahmoud Ezzamel
5 Bookkeeping
102(34)
Alisdair Dobie
David Oldroyd
6 Mechanisation, computerisation and information systems
136(21)
Greg Stoner
Charles W. Wootton
Barbara E. Kemmerer
PART III Theory and practice
157(120)
7 Financial accounting theory
159(26)
Thomas A. Lee
8 Financial accounting practice
185(29)
Ciaran Ohogartaigh
9 Management accounting: theory and practice
214(38)
Richard Fleischman
Tom McLean
10 Auditing
252(25)
Josephine Maltby
Roy Chandler
PART IV Institutions
277(110)
11 Professionalisation
279(28)
Chris Poullaos
Carlos Ramirez
12 Accounting practitioners, work and organisations
307(39)
David J. Cooper
Keith Robson
Chiara Bottausci
13 Education
346(17)
Carolyn Fowler
14 Regulation
363(24)
Alan J. Richardson
Eksa Kilfoyle
PART V Economy
387(120)
15 Agriculture
389(21)
Lisa Jack
16 Mercantilism
410(17)
Cheryl Susan McWatters
17 Capitalism
427(16)
Steven Toms
18 Railroads
443(23)
Dale L. Flesher
Gary J. Previts
19 National accounting
466(16)
Ignace De Beelde
20 Scandals
482(25)
Thomas A. Lee
Frank L. Clarke
Graeme W. Dean
PART VI Society and culture
507(142)
21 Gender
509(21)
Rihab Khalifa
Linda M. Kirkham
22 Race and ethnicity
530(23)
Marcia Annisette
23 Colonialism and indigenous peoples
553(25)
Lachlan McDonald-Ken
Gordon Boyce
24 Emancipation
578(24)
Sonja Gallhofer
Jim Haslam
25 Religion
602(27)
Salvador Carmona
Mahmoud Ezzamel
26 Creative arts
629(20)
Sam McKinstry
PART VII Polity
649(67)
27 The state
651(22)
Philip Colquhoun
28 Military
673(21)
Warwick Funnell
Stephen P. Walker
29 Taxation
694(22)
Margaret Lamb
Lynne Oats
Index 716
John Richard Edwards is Professor of Accounting at Cardiff University, UK

Stephen Walker is Professor of Accounting at the University of Edinburgh, UK