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The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company …
One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have …
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become …
The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and …
First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a …
This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices. The conceptual basis of the model that is …
There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really …
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the …
Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of …
The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase …