The Development of Accounting in an International Context: A Festschrift in Honour of R. H. Parker (Routledge International Studies in Business History)

This Volume Brings Together Contributions From The World's Most Renowned Scholars In Accounting And Celebrates The Academic Achievements Of Bob Parker. Reflecting His Multi-faceated Contribution To The History Of Accountancy, The Volume Studies The Development Of Accounting In An International Context.--publisher's Website. Foreword / Bryan Carsberg -- 1. Introduction / Terry Cooke And Chris Nobes -- 2. Diversity In Mercantile Accounting In Western Europe, 1300-1800 / Basil Yamey -- 3. The Influence Of The Individual In The Professionalisation Of Accountancy: The Case Of Richard Brown And The Society Of Accountants In Edinburgh, 1892-6 / Tom Lee -- 4. The Incorporated Institute Of Accountants, Victoria (1886): A Study Of Founders' Backgrounds / John Richard Edwards, Garry D. Carnegie And Jules H. Cauberg -- 5. Practitioner Perspectives On Personal Conduct: Images From The World Of Business, 1900-55 / Lee D. Parker -- 6. The Origins Of The No-liability Mining Company And Its Accounting Regulations / Richard D. Morris. Edited By T.e. Cooke And C.w. Nobes. Includes Bibliographical References And Index. FM Foreword 1 Chapter 1 Introduction 13 APPENDIX T O Chapter 1 17 Chapter 2 Diversity in Mercantile Accounting in Western Europe, 1300–1800 24 Chapter 3 The Influence of the Individual in the Professionalisation of Accountancy 42 Chapter 4 The Incorporated Institute of Accountants, Victoria (1886) 61 Chapter 5 Practitioner Perspectives on Personal Conduct 80 Chapter 6 The Origins of the No-Liability Mining Company and Its Accounting Regulations 102 Chapter 7 Another Look at the Deprival Value Approach to Depreciation 134 Chapter 8 The End of the Current Cost Revolution 161 Chapter 9 Playing the Congressional Card on Employee Stock Options 189 Chapter 10 Foreign Company Listings on the London Stock Exchange 205 APPENDIX T 219 Chapter 11 The Development of Accounting Research in the Uk 230 A Festschrift in Honour of R. H. Parker Content: TITLE COPYRIGHT CONTENTS ILLUSTRATIONS CONTRIBUTORS FOREWORD 1. INTRODUCTION 2. DIVERSITY IN MERCANTILE ACCOUNTING IN WESTERN EUROPE, 1300-1800 3. THE INFLUENCE OF THE INDIVIDUAL IN THE PROFESSIONALISATION OF ACCOUNTANCY 4. THE INCORPORATED INSTITUTE OF ACCOUNTANTS, VICTORIA (1886) 5. PRACTITIONER PERSPECTIVES ON PERSONAL CONDUCT 6. THE ORIGINS OF THE NO-LIABILITY MINING COMPANY AND ITS ACCOUNTING REGULATIONS 7. ANOTHER LOOK AT THE DEPRIVAL VALUE APPROACH TO DEPRECIATION 8. THE END OF THE CURRENT COST REVOLUTION 9. PLAYING THE CONGRESSIONAL CARD ON EMPLOYEE STOCK OPTIONS. 10. FOREIGN COMPANY LISTINGS ON THE LONDON STOCK EXCHANGE11. THE DEVELOPMENT OF ACCOUNTING RESEARCH IN THE UK INDEX.