ABSTRACT

This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why.

The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.

chapter 1|7 pages

Why Bother with Accounting History?

chapter 2|13 pages

Economic Progress and Accounting Change

part |2 pages

Part II. From Ancient Times to the Industrial Revolution

chapter 3|9 pages

Early Record Keeping

chapter 4|13 pages

Charge and Discharge Accounting

chapter 7|9 pages

Early Literature

chapter 9|16 pages

Joint Stock and Limited Liability

part |2 pages

Part III. Corporate Financial Reporting Practices

chapter 11|17 pages

Changing Patterns of Disclosure, 19°0-40

chapter 12|14 pages

Falsification of Accounts

part |2 pages

Part IV. Rules and Regulations

chapter 14|15 pages

Profits, Dividends and Capital Maintenance

chapter 16|15 pages

Company law and Pressure Groups

chapter 17|12 pages

Standardised Accounts and Prospectuses

chapter 19|18 pages

Recommendations and Standards

part |2 pages

Part V. Development of a Profession

chapter 20|17 pages

Professional Accountants at Work

chapter 21|14 pages

Professional Associations