ABSTRACT

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.

part |2 pages

Part 1: The discipline

part |2 pages

Part 2: Technologies

part |2 pages

Part 3: Theory and practice

chapter 7|23 pages

Financial accounting theory

chapter 10|21 pages

Auditing

part |2 pages

Part 4: Institutions

chapter 11|27 pages

Professionalisation

chapter 13|20 pages

Education

chapter 14|22 pages

Regulation

part |2 pages

Part 5: Economy

chapter 15|13 pages

Capitalism

chapter 16|15 pages

National accounting

chapter 18|18 pages

Railroads

chapter 19|23 pages

Scandals

part |2 pages

Part 6: Society and culture

chapter 20|18 pages

Gender

chapter 21|19 pages

Race and ethnicity

chapter 22|15 pages

Indigenous peoples and colonialism

chapter 23|18 pages

Emancipation

chapter 24|21 pages

Religion

chapter 25|17 pages

Creative arts Sam McKinstry

part |2 pages

Part 7: Polity

chapter 26|18 pages

The state

chapter 27|18 pages

Military

chapter 28|20 pages

Taxation