The Routledge Companion to Accounting History

Description

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. Contents List of illustrations Notes on contributors Acknowledgements Introduction: synthesis and engagement • John Richard Edwards and Stephen P. Walker Part 1: The discipline 1 Structures, territories and tribes • Stephen P. Walker 2 Historiography • Christopher J. Napier 3 Subjects, sources and dissemination • John Richard Edwards Part 2: Technologies 4 Ancient accounting • Salvador Carmona and Mahmoud Ezzamel 5 Bookkeeping • David Oldroyd and Alisdair Dobie 6 Mechanisation and computerisation • Charles W. Wootton and Barbara E. Kemmerer Part 3: Theory and practice 7 Financial accounting theory • Thomas A. Lee 8 Financial accounting practice • Ciarán Ó hÓgartaigh 9 Management accounting: theory and practice • Richard Fleischman 10 Auditing • Josephine Maltby Part 4: Institutions 11 Professionalisation • Chris Poullaos 12 Practitioners, work and firms • David J. Cooper and Keith Robson 13 Education • Fiona Anderson-Gough 14 Regulation • Alan J. Richardson and Eksa Kilfoyle Part 5: Economy 15 Capitalism • Steven Toms 16 National accounting • Ignace de Beelde 17 Finance and financial institutions • Janette Rutterford 18 Railroads • Dale L. Flesher and Gary J. Previts 19 Scandals • Thomas A. Lee, Frank L. Clarke and Graeme W. Dean Part 6: Society and culture 20 Gender • Rihab Khalifa and Linda M. Kirkham 21 Race and ethnicity • Marcia Annisette 22 Indigenous peoples and colonialism • Susan Greer and Dean Neu 23 Emancipation • Sonja Gallhofer and Jim Haslam 24 Religion • Salvador Carmona and Mahmoud Ezzamel 25 Creative arts • Sam McKinstry Part 7: Polity 26 The state • Philip Colquhoun 27 Military • Warwick Funnell 28 Taxation • Margaret Lamb Index