The Routledge Companion to Accounting History (Routledge Companions in Business, Management and Marketing)

The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history. Contents List of illustrations Notes on contributors Acknowledgements Introduction: synthesis and engagement • John Richard Edwards and Stephen P. Walker Part 1: The discipline 1 Structures, territories and tribes • Stephen P. Walker 2 Historiography • Christopher J. Napier 3 Subjects, sources and dissemination • John Richard Edwards Part 2: Technologies 4 Ancient accounting • Salvador Carmona and Mahmoud Ezzamel 5 Bookkeeping • David Oldroyd and Alisdair Dobie 6 Mechanisation and computerisation • Charles W. Wootton and Barbara E. Kemmerer Part 3: Theory and practice 7 Financial accounting theory • Thomas A. Lee 8 Financial accounting practice • Ciarán Ó hÓgartaigh 9 Management accounting: theory and practice • Richard Fleischman 10 Auditing • Josephine Maltby Part 4: Institutions 11 Professionalisation • Chris Poullaos 12 Practitioners, work and firms • David J. Cooper and Keith Robson 13 Education • Fiona Anderson-Gough 14 Regulation • Alan J. Richardson and Eksa Kilfoyle Part 5: Economy 15 Capitalism • Steven Toms 16 National accounting • Ignace de Beelde 17 Finance and financial institutions • Janette Rutterford 18 Railroads • Dale L. Flesher and Gary J. Previts 19 Scandals • Thomas A. Lee, Frank L. Clarke and Graeme W. Dean Part 6: Society and culture 20 Gender • Rihab Khalifa and Linda M. Kirkham 21 Race and ethnicity • Marcia Annisette 22 Indigenous peoples and colonialism • Susan Greer and Dean Neu 23 Emancipation • Sonja Gallhofer and Jim Haslam 24 Religion • Salvador Carmona and Mahmoud Ezzamel 25 Creative arts • Sam McKinstry Part 7: Polity 26 The state • Philip Colquhoun 27 Military • Warwick Funnell 28 Taxation • Margaret Lamb Index 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 "The Routledge Companion to Accounting History reveals that the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places ; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state and the pursuit of military conflict." "Including chapters on the important role played by accountancy in religious organisations, a review of how accounting is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals, The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together the leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history."--Jacket This reference shows how accountancy has pervaded different areas of society - from military conflict to race relations - down the ages. Readers will be able to glean insights into such subjects as the rise of capitalism, the control of labour, gender and family relationships and racial exploitation The first reference work to give an overview of this emerging field, this is an essential book for students and researchers, showing how accountancy has pervaded different areas of society? from military conflict to race relations - down the ages Edited By John Richard Edwards And Stephen P. Walker. Includes Bibliographical References And Index.