Routledge Companion to Accounting History

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  • Name Accounting: internal issues inc costing, pricing, etc
  • Name Accounting: external issues inc audit, disclosure, etc

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Comprehensive overview of the current state of historical knowledge in accounting. International coverage with essays provided by scholars from several countries but notably UK, USA, Australia and Canada. Arranged in seven parts, viz: 1] 'The discipline' - 'structures, territories and tribes'; 'historiography'; 'subjects, sources and dissemination'; 2] 'Technologies' - 'ancient accounting'; 'bookkeeping'; 'mechanisation and computing'; 3] 'Theory and practice' - 'financial accounting theory'; 'financial accounting practice'; 'management accounting theory and practice'; 'auditing'; 4] 'Institutions' - 'professionalisation'; 'practitioners, work and firms'; 'education'; 'regulation'; 5] 'Economy' - 'capitalism'; 'national accounting'; 'finance and financial institutions'; 'railroads'; 'scandals'; 6] 'Society and culture' - 'gender'; 'race and ethnicity'; 'indigenous peoples and colonialism'; 'emancipation'; 'religion'; 'creative arts'; 7] 'Polity' - 'the state'; 'the military'; 'taxation'