ABSTRACT

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.

chapter |8 pages

Introduction

Synthesis and engagement

part I|68 pages

The discipline

part II|79 pages

Technologies

part III|119 pages

Theory and practice

chapter 7|26 pages

Financial accounting theory

chapter 9|38 pages

Management accounting

Theory and practice

chapter 10|24 pages

Auditing

part IV|110 pages

Institutions

chapter 11|28 pages

Professionalisation

chapter 13|17 pages

Education

chapter 14|24 pages

Regulation

part V|120 pages

Economy

chapter 15|21 pages

Agriculture

chapter 16|17 pages

Mercantilism

chapter 17|16 pages

Capitalism

chapter 18|23 pages

Railroads

chapter 19|16 pages

National accounting

chapter 20|25 pages

Scandals

part VI|141 pages

Society and culture

chapter 21|21 pages

Gender

chapter 22|23 pages

Race and ethnicity

chapter 24|24 pages

Emancipation

chapter 25|27 pages

Religion

chapter 26|19 pages

Creative arts

part VII|67 pages

Polity

chapter 27|22 pages

The state

chapter 28|21 pages

Military

chapter 29|22 pages

Taxation