Accounting History Some British Contributions

by Parker, R. H.; Yamey, B. S.

• ISBN13: 9780198288862
• ISBN10: 0198288867
• Format: Hardcover
• Copyright: 1994-05-19
• Publisher: Oxford University Press

Summary

In recent years there has been increasing interest in the history and development of accounting practices. Accounting records are an important source of historical data, and they can also provide evidence of varied organizational structures and systems of management control. Celebrating the 500th anniversary of Pacioli's Summa de Arithmetica (1494), this volume brings together work by leading British scholars in the field and is an important contribution to accounting scholarship.

Table of Contents

List of Contributors	p. viii
Introduction	p. 1
The Ancient World
Accounting on a Large Estate in Roman Egypt	p. 13
Some Glosses on 'Greek and Roman Accounting'	p. 57
Before Double Entry
Manorial Accounts	p. 91
The Perception of Profit before the Leasing of Demesnes	p. 116
Agency and the Excessus Balance in Manorial Accounts	p. 139
The Oldest European Account Book: A Florentine Bank Ledger of 1211	p. 160
Early Accounting: The Tally and the Checker-board	p. 197
Double Entry
The Gallerani Account Book of 1305-8	p. 239
Balancing and Closing the Ledger: Italian Practice, 1300-1600	p. 250
The Scottish Enlightenment and the Development of Accounting	p. 268
Corporate Accounting
Early Canal Company Accounts: Financial and Accounting Aspects of the Forth and Clyde Navigation, 1768-1816	p. 297
The Development of British Railway Accounting: 1800-1911	p. 327
Fixed Asset Accounting in the Shipping Industry: P. and O. 1840-1914	p. 343
Local Government Accounting
Accounting in English Local Government from the Middle Ages to c.1835	p. 377
Cost and Management Accounting
The Development of Industrial Cost and Management Accounting before 1850	p. 407
Some Aspects of Nineteenth-Century Accounting Development in the West Riding Textile Industry	p. 434
The Ministry of Munitions 1915-19 and Government Accounting Procedures	p. 450
Robert Loder, Jacobean Management Accountant	p. 473
Accounting Theory
The Early Debate on Financial and Physical Capital	p. 493
The End of a Familiar Inflation Accounting Cycle	p. 521
Accounting in Context
Accounting in its Social Context: Towards a History of Value Added in the United Kingdom	p. 539
Importing and Exporting Accounting: The British Experience	p. 590
The Evolution of Financial Reporting in Japan: A Shame Culture Perspective	p. 614
Index	p. 643
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