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【会計理論と会計史】

Insights from Accounting History(Routledge Historical Perspectives in Accounting) p. 10(電子版/PDF)2010年刊

A. Zeff, Stephen 　著


価格 \25,854（税込）

発行年月	2010年01月
出版社／提供元	Routledge
出版国	イギリス
言語	英語
媒体	EBOOK
ファイル形式	PDF
ページ数／巻数	288 p.
ジャンル	洋書／社会科学／経営学／会計学
ISBN	9780203851296
商品コード	1002917866
本の性格	実務向け
商品URL	https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1002917866

内容

A collection of previously published articles on contemporary accountinghistory from 1962 to 2007. It focuses on the evolution of thestandard-setting process, biographies of accounting writers, and on theevolution of the accountancy profession and audit practice.
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Introduction. Preface. Acknowledgements 1. "Replacement Cost: Memberof the Family, Welcome Guest, or Intruder?" The Accounting Review, October1962 2. "The Rise of 'Economic Consequences'," Stanford Lectures inAccounting 1978 3. "Paton on the Effects of Changing Prices on Accounting,1916-55," in Zeff, Demski and Dopuch (editors), Essays in Honor of William A.Paton: Pioneer Accounting Theorist, Division of Research, University ofMichigan, 1979 4. "Truth in Accounting: The Ordeal of Kenneth MacNeal," TheAccounting Review, July 1982 5. "Some Junctures in the Evolution of theProcess of Establishing Accounting Principles in the U.S.A.: 1917-1972," TheAccounting Review, July 1984 6. "Big Eight Firms and the AccountingLiterature: The Falloff in Advocacy Writing," Journal of Accounting, Auditing& Finance, Spring 1986 7. "Arthur Andersen & Co. and the Two-Part Opinion inthe Auditor's Report: 1946-1962," Contemporary Accounting Research, Spring1992 8. "The Early Years of the Association of University Teachers ofAccounting: 1947-1959," The British Accounting Review, June 1997 (SpecialIssue) 9. "The Evolution of the Conceptual Framework for BusinessEnterprises in the United States," The Accounting Historians Journal,December 1999 10. "John B. Canning: A View of His Academic Career," Abacus,February 2000 11. "The Work of the Special Committee on Research Program,"The Accounting Historians Journal, December 2001 12. "Du Pont's Early Policyon the Rotation of Audit Firms," Journal of Accounting and Public Policy,January/February 2003 13. "'The Apotheosis of Holding Company Accounting':Unilever's Financial Reporting Innovations from the 1920s to the 1940s,"Accounting, Business & Financial History, July 2003 (with Kees Camfferman)14. "How the U.S. Accounting Profession Got Where It Is Today: Part I,"Accounting Horizons, September 2003; "How the U.S. Accounting Profession GotWhere It Is Today: Part II," Accounting Horizons, December 2003 15. "ThePrimacy of 'Present Fairly' in the Auditor's Report," AccountingPerspectives, Vol. 6, No. 1 (2007) 16. "The SEC Preempts the AccountingPrinciples Board in 1965: The Classification of the Deferred Tax CreditRelating to Installment Sales," The Accounting Historians Journal, June 200717. "The SEC Rules Historical Cost Accounting: 1934 to the 1970s," Accountingand Business Research, Special Issue: International Accounting Policy ForumIssue (2007). References. Index