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This book, first published in 1988, provides an analysis of recruitment to the new profession of nineteenth-century accountancy, and in doing so, gives an insight into the complex origins and behaviour of the emergent professional classes. Unlike most studies, this is a study of all recruits, not only of those who succeeded in becoming qualified. This permits an analysis of the whole process of recruitment, including the choice of accountancy as a career option and as a vehicle of social mobility.
The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become.
This text provides an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland. This research is important for understanding the profession, and also provides a template for further studies of public accountancy's origins in other countries.
The mid nineteenth century founders of the foundation of institutionalised public accountancy in the English-speaking world were public accountants practicing in Edinburgh, Glasgow, and Aberdeen. Their historical legacy is a respected profession world-wide. This book aims to celebrate this legacy in biographies of 138 accountants.
The critical tradition in accounting historiography has come to occupy a prominent place in the discipline's academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record - women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.
The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.
The emergence of an accountancy profession in Scotland is described in the context of three leading Chartered Accountants, whose careers spanned the second half of the nineteenth century and early part of the twentieth century: George Auldjo Jamieson (21828-1900), Alexander Sloan (1843-1927) and Richard Brown (1856-1918). Each biography reveals the man involved in the professionalisation events, and is described within a broader personal context associated with Victorian Scotland.
First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.
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.
Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.