A History of Financial Accounting (RLE Accounting)

Business & Finance, Accounting, Financial
Cover of the book A History of Financial Accounting (RLE Accounting) by , Taylor and Francis
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Author: ISBN: 9781134678884
Publisher: Taylor and Francis Publication: December 4, 2013
Imprint: Routledge Language: English
Author:
ISBN: 9781134678884
Publisher: Taylor and Francis
Publication: December 4, 2013
Imprint: Routledge
Language: English

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.

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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.

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