A history of financial accounting

Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 2014. A history of financial accounting. Routledge Library Editions: Accounting, vol. 29. London: Routledge.

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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.

Item Type:	Book
Book Type:	Authored Book
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Additional Information:	Reissued - originally published in 1989. See http://orca.cf.ac.uk/52131/
Publisher:	Routledge
ISBN:	9780415854900
Related URLs:	Publisher
Last Modified:	25 Oct 2022 09:29
URI:	https://orca.cardiff.ac.uk/id/eprint/58717

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