Academic literature on the topic 'History of accounting'

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Journal articles on the topic "History of accounting"

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McBride, Karen, and Shraddha Verma. "Exploring accounting history and accounting in history." British Accounting Review 53, no. 2 (March 2021): 100976. http://dx.doi.org/10.1016/j.bar.2021.100976.

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Napier, Christopher J. "Accounting history and accounting progress." Accounting History 6, no. 2 (November 2001): 7–31. http://dx.doi.org/10.1177/103237320100600202.

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Macintosh, Norman B. "“EFFECTIVE” GENEALOGICAL HISTORY: POSSIBILITIES FOR CRITICAL ACCOUNTING HISTORY RESEARCH." Accounting Historians Journal 36, no. 1 (June 1, 2009): 1–27. http://dx.doi.org/10.2308/0148-4184.36.1.1.

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This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, “effective” history approach. It outlines four fundamental strengths of traditional history – investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major concerns with traditional history, contrasts it with his genealogical approach, and reviews Foucault's [1977] follow up to Nietzsche's approach. Two examples of genealogical historiography are presented – Williams' [1994] exposition of the major shift in British discourse regarding slavery and Macintosh et al.'s [2000] genealogy of the accounting sign of income from feudal times to the present. The paper critiques some of the early Foucauldian-based accounting research, as well as some more recent studies from this perspective. It concludes that adopting a genealogical historical approach would enable accounting history research to become effective history by presenting critiques of accounting's present state.
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Carmona, Salvador, Mahmoud Ezzamel, and Fernando Gutiérrez. "Accounting History Research: Traditional and New Accounting History Perspectives." De Computis - Revista Española de Historia de la Contabilidad 1, no. 1 (December 31, 2006): 24. http://dx.doi.org/10.26784/issn.1886-1881.v1i1.239.

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Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la eternal polémica acerca de la “objetividad/subjetividad” de la investigación histórica. Así, mientras que la corriente más ortodoxa sostiene la idea de una interpretación objetiva de la historia, el enfoque alternativo defiende una interpretación de carácter crítico. En este artículo, nosotros pretendemos hacer una valoración del debate entre los enfoques tradicional y de nueva historia de la contabilidad. En concreto, pretendemos contrastar la aproximación tradicional y de nueva historia de la contabilidad en torno a cuatro dimensiones: qué es lo que cuenta como contabilidad, el debate entre orígenes y genealogías, los distintos papeles y roles que se atribuyen a la contabilidad, y las fuentes de historia de la contabilidad. En este artículo examinamos las diferencias entre la historia tradicional de la contabilidad y la nueva historia en torno a cada una de estas dimensiones, concluyendo que a pesar de las posiciones tan diversas que sostienen, las dos aproximaciones han contribuido sustancialmente a elevar el rigor investigador en historia de la contabilidad, así como a fortalecer el programa de investigación en esta disciplina.
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Walker, Stephen P. "ACCOUNTING IN HISTORY." Accounting Historians Journal 32, no. 2 (December 1, 2005): 233–59. http://dx.doi.org/10.2308/0148-4184.32.2.233.

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Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between accounting and other historians. An analysis of publications with accounting content in Historical Abstracts reveals increasing interest among historians in the history of accounting. This substantial literature incorporates sites largely unfamiliar to accounting historians, such as Eastern and Central Europe and Central and South America. Historians also communicate their findings on accounting in a variety of languages. Subjects particularly deserving of interdisciplinary research engaging accounting and other historians include accounting in agricultural economies, the institutions of pre-industrial rural societies and diverse systems of government.
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D. Carnegie, Garry. "The present and future of accounting history." Accounting, Auditing & Accountability Journal 27, no. 8 (October 2, 2014): 1241–49. http://dx.doi.org/10.1108/aaaj-05-2014-1715.

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Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach – An essay focusing on recent developments in the accounting history specialisation and outlining some possible future research developments. Findings – The paper points to the growing literature in the accounting history specialisation; the conduct of historical accounting research across an array of institutions, including business, social and religious institutions; the diversity of theoretical perspectives which have been applied during the past 15-20 years, essentially on the premise of accounting as social practice, and the prospects of theoretically-informed investigations continuing to offer the greatest potential insight into both accounting's present and future. Reflections rendered on possible future directions of historical accounting research may provide some motivation for future research or at least stimulate some discussion and debate on the subject. Research limitations/implications – The analysis and critique represents the author's perspectives as a longstanding academic in the field. Originality/value – The paper may assist in generating some new ideas, topics and approaches for future historical accounting research in any given country or region and may even stimulate “comparative international accounting history” (CIAH) studies in different locations around the globe.
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Mukhametzyanov, Rinaz Z., Fatih Sh Nugaev, and Lyaisan Z. Muhametzyanova. "History of Accounting Development." Journal of History Culture and Art Research 6, no. 4 (September 30, 2017): 1227. http://dx.doi.org/10.7596/taksad.v6i4.1163.

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Gaffikin, Michael. "What is (accounting) history?" Accounting History 16, no. 3 (August 2011): 235–51. http://dx.doi.org/10.1177/1032373211405019.

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Gomes, Delfina, Garry D. Carnegie, Christopher J. Napier, Lee D. Parker, and Brian West. "Does accounting history matter?" Accounting History 16, no. 4 (November 2011): 389–402. http://dx.doi.org/10.1177/1032373211417993.

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Building upon panel discussion held at the sixth Accounting History International Conference, a resounding “yes” is offered in response to the question of whether accounting history matters. However, reflecting the viewpoint that accounting history can and should matter more, various suggestions are presented for advancing the quality, relevance and significance of historical research in accounting, commencing with the need to redress persistent misconceptions about the discipline. Practical strategies for enhancing the impact of accounting history scholarship are then developed around the themes of promoting its contemporary relevance and implications, fostering engagement with diverse groups of scholars, writing accounting history in informative and engaging ways, and articulating and developing appropriate methodologies. Finally, the role of accounting historians as “change agents” is explored and advocated.
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Hooper, Keith. "Accounting history publications 1995." Accounting History 1, no. 1 (May 1996): 107–10. http://dx.doi.org/10.1177/103237329600100108.

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Dissertations / Theses on the topic "History of accounting"

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Napier, Christopher John. "Researching accounting changes in a period of change : theories and methods of accounting history." Thesis, University of Southampton, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.436916.

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Stewart, Ross Ernest. "Scottish company accounting, 1870 to 1920 : selected case studies of accounting in its historical context." Thesis, University of Glasgow, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.281902.

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Robson, Neil. "Contextual history of accounting in UK hospitals : 1880-1974." Thesis, Cardiff University, 2006. http://orca.cf.ac.uk/55604/.

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This thesis explores accounting change in UK hospitals, from 1880 to 1974. Using a processual approach (Porter, 1981 Pettigrew, 1987 Bhimani, 1993 Dawson, 2003) to historical investigation the focus is on three accounting 'events': the introduction of Burdett's uniform system of accounts in 1893 the introduction of annual departmental costing in 1956, and the introduction of functional budgeting in 1974. There is a duality to the research which explores both the role of change agents and the contextual environment within which change takes place. For the first event, contextual factors such as the growth in hospital care, early 'managerialism' and moral concerns are first explored. These are identified as important in stimulating interest in accounting change, from both internal and external groups and institutions, but it is internal groups that take control of accounting reform. It is argued that economic, professional and technological forces were crucial in the spread of these accounts. The second event takes place after the nationalisation of voluntary hospitals in 1948 with an emphasis on the process of change after nationalisation. The interaction of dominant individuals, groups and institutions, as well as political and economic forces are all explored in an effort to explain the how and why of change. The role of the medical profession in the departmentalisation debate is discussed, together with possible explanations for the reluctance to adopt new management accounting techniques. The final event was preceded by a renewed interest in the concept of efficiency (Klein, 1995) and the thesis examines a number of managerial initiatives between 1956 and 1974. It suggests that there was a cautious approach to change among both accounting practitioners and civil servants and this, together with a disappointing response to previous accounting reform, combines to prevent more radical accounting change. The thesis adds to the limited information on public sector accounting and suggests that the controversies surrounding the introduction, and use, of 'new' accounting technologies are part of a long process which can be traced back to the pre-nationalised voluntary hospitals and constitute a recurring theme throughout the life of the NHS.
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Mepham, Michael James. "Accounting in eighteenth century Scotland." Thesis, Heriot-Watt University, 1986. http://hdl.handle.net/10399/1069.

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Haslam, Jim. "On the prescribing of accounting and accounting publicity by the state in early to mid-nineteenth century Britain : accounting history as critique." Thesis, University of Essex, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.303490.

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Coombs, Hugh M. "Accounting change in municipal corporations, 1835 to 1935." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/accounting-change-in-municipal-corporations-1835-to-1935(e040e3b9-4def-4266-a524-18626876ce3a).html.

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This monograph together with its associated publications is concerned with attempting to identify why municipal corporations developed the accounting methods that they used over the period under review. It questions the statement by Jones (1992, 42) that local authorities in general adopted the accounting techniques that they did because of statutory obligations by an examination of the causes of accounting change in municipal corporations. These authorities are seen by this paper and its associated published works as the drivers of accounting change for the system of local government financial reporting. The analysis underpinning this conclusion is done within the context of a model based on the concept of 'actives' and 'passives' in the process of accounting change. The 'actives' represents the driving force behind innovations in accounting practice while the 'passives' are the outcomes of the pressures for change. The 'actives' are sub-divided into motivators, facilitators and catalysts for change. Following an initial introduction and the justification of the choice of municipal corporations as the driver of accounting change in the local government sector the text develops the model of 'actives' and 'passives' and identifies key changes in accounting practice. The overview then examines in detail the factors which caused accounting changes to take place within the context of the model developed by its application to six lead authorities which were the detailed subject of this study. The research examines, in depth, for the first time, inter alia, the contribution of the elected member, the finance officer, the professional accounting bodies, the audit and the press to the development of accounting techniques and practices by municipal corporations. Finally it draws appropriate conclusions from the evidence presented in both this overview and the published works as to why municipal corporations and local authorities in general developed the accounting practices they did.
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Loft, Anne. "Understanding accounting in its social history and historical context : the case of cost accounting in Britain 1914-1925." Thesis, University of London, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288050.

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McCollum-Oldroyd, David Andrew. "Empirical studies on continuity and change in accounting." Thesis, University of Newcastle upon Tyne, 2001. http://hdl.handle.net/10443/147.

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Secord, Peter. "Harmonization of accounting practices within NAFTA : history, environment, assessment and prospects." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272285.

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Coutts, Stephanie Lois. "Accounting change in the Bank of Scotland 1695-c1970." Thesis, University of the West of Scotland, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247618.

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Books on the topic "History of accounting"

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Kojima, Osamu. Accounting history. Nara: Kohko Kojima, 1995.

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Kojima, Osamu. Accounting history. Nakatomigaoka, Japan: K. Kojima, 1995.

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Fleischman, Richard. Accounting History. 1 Oliver's Yard, 55 City Road, London EC1Y 1SP United Kingdom: SAGE Publications Ltd, 2006. http://dx.doi.org/10.4135/9781446260777.

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Clarke, Peter J. Exploring Irish accounting history. Dublin: University College Dublin (Centre for Accounting and Taxation Research), 1995.

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A history of national accounting. Washington, DC: IOS Press, 2005.

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A history of financial accounting. London: Routledge, 1989.

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Asechemie, Daniel. A history of accounting in Nigeria. [Port Harcourt]: University of Port Harcourt, 1992.

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Edwards, J. R. The Routledge companion to accounting history. New York, NY: Routledge, 2007.

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B, Perera M. H., ed. Accounting theory & development. 3rd ed. Melbourne: Nelson, 1996.

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Have, O. ten. The history of accountancy. 2nd ed. Palo Alto, Calif. (2335 Waverley St., Palo Alto, Calif. 94301): Bay Books, 1986.

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Book chapters on the topic "History of accounting"

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Fleischman, Richard, Thomas Tyson, and David Oldroyd. "Accounting history." In The Routledge Companion to Critical Accounting, 353–75. 1 Edition. | New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-20.

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Vanoli, André. "National Accounting, History Of." In The New Palgrave Dictionary of Economics, 1–9. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_2412-1.

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Vanoli, André. "National Accounting, History Of." In The New Palgrave Dictionary of Economics, 9283–92. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2412.

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de Jong, Herman J., and Nuno Palma. "Historical National Accounting." In An Economist’s Guide to Economic History, 395–403. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-96568-0_46.

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Roberts, Diane H. "History of professional accounting ethics." In The Routledge Handbook of Accounting Ethics, 9–25. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-3.

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Azzali, Stefano, and Luca Fornaciari. "The contribution of Lino Azzini to Financial Accounting and Group Accounting in Italy." In The History and Tradition of Accounting in Italy, 143–57. Abingdon, Oxon ; NewYork, NY : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315616971-8.

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Monnet, Éric, and Blaise Truong-Loï. "The History and Politics of Public Debt Accounting." In A World of Public Debts, 481–511. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48794-2_19.

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AbstractA country’s public debt figures vary considerably in any given year, depending on the definitions used. It creates difficulties in constructing and interpreting long-term statistical series. This chapter examines the policy issues behind the definition and accounting of public debt through history. Based on a critical analysis of widely used historical sources, as well as case studies, it discusses how to interpret historical public debt statistics. Analyzing general trends in the historical development of comparability of public debt statistics since the nineteenth century, it identifies three perspectives on debt accounting that have framed the construction of statistics over time: “financial”, “circuitist” and “benchmarking”. Since public debt accounting and policy depend on the way in which public debt is issued and traded and on the identity of creditors, each of these ideal-types roughly corresponds to a debt regime, and more broadly to a historical period of capitalism.
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"History." In Accounting Research Database (RLE Accounting), 219–21. Routledge, 2014. http://dx.doi.org/10.4324/9781315867182-22.

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"Accounting history." In Reader's Guide to the Social Sciences, 48–60. Routledge, 2014. http://dx.doi.org/10.4324/9781315062150-11.

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Raynard, Peter. "accounting works." In tomorrow’s history, 161–71. Routledge, 2017. http://dx.doi.org/10.4324/9781351280846-16.

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Conference papers on the topic "History of accounting"

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Bogatishcheva, K. YU. "Justification of accounting policies and decision-making methods in accounting accounting." In Scientific dialogue: Questions of philosophy, sociology, history, political science. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/spc-01-05-2020-08.

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Karelskaia, Svetlana N., Viatcheslav Y. Sokolov, and Ekaterina I. Zuga. "Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.20.

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Balodis, Rihards, and Inara Opmane. "Accounting System for Computing Resources Usage – History and Development." In 2017 Fourth International Conference on Computer Technology in Russia and in the Former Soviet Union (SORUCOM). IEEE, 2017. http://dx.doi.org/10.1109/sorucom.2017.00035.

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Bespalova, Anastasia Nikolaevna. "GENESIS OF TAX ACCOUNTING." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-672/675.

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This article is devoted to the history of the development and origin of tax accounting in Russia and the world. The stages of development of tax accounting in Russia are highlighted and the prospects for this area in our country are determined
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Guzov, Iurii, Olga Strelnikova, and Viktoriia Iaremchuk. "History and Future of Auditing in Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.11.

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TRABELSI, Raoudha. "International accounting normalization and harmonization processes across the world History and overview." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.38.

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Nunes, Tania, Marcelo Souza, and Edgard Cornacchione. "DEBORAH GAME - AN INNOVATIVE SERIOUS GAME TO TEACH ACCOUNTING HISTORY." In International Conference on Education and New Learning Technologies. IATED, 2016. http://dx.doi.org/10.21125/edulearn.2016.1741.

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Volkova, Olga. "From Craft to Institution: Institutional Analysis and the Medieval Accounting History." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.48.

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"The Impact of History School Curriculum on the Identity of Youth Living in Kurdistan." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p19.

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Slavickova, Pavla. "THE OLDEST ACCOUNTING METHOD USED IN THE PAST IN THE CZECH LANDS: A CONTRIBUTION TO THE HISTORY OF ACCOUNTING." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. STEF92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/22/s08.050.

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Reports on the topic "History of accounting"

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Ward, Zachary. Intergenerational Mobility in American History: Accounting for Race and Measurement Error. Cambridge, MA: National Bureau of Economic Research, September 2021. http://dx.doi.org/10.3386/w29256.

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Hendrickson, S. Material protection control & accounting (mpc&a) tax issues and history. Office of Scientific and Technical Information (OSTI), March 1999. http://dx.doi.org/10.2172/15001991.

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