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This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.
At the beginning of the eighteenth century the landed estate represented the largest and most clearly defined type of business organisation in existence in pre-industrial England. Given the need for capital, wayleave rights and a ready supply of coal, iron and other raw materials it is unsurprising that most historians tend to place Britain's formative industrial development on such estates where all these elements were available. Yet despite this consensus, relatively little attention has been paid to the management and accountancy practices of these estates, which have the potential to reveal much about the development of the industrial revolution. In this study the management practice on estates in the north-east of England (c.1700-1780) is examined through the lens of the accounts and supporting documentation. Accounts encompassed every aspect of estate operations from the housekeeper's groceries to the lead and coal mines, and thus provide direct evidence of the underlying management systems over a diverse range of activities. The information flows on estates serve as an excellent medium for testing hypotheses concerning the management of estates and the attitudes of their owners and stewards. Focusing on the surviving accounts of three leading gentry families, Bowes, Ridley and Cotesworth, who came from contrasting social backgrounds, two main issues are addressed. The first concerns the productivity of estates. Were estates managed efficiently as productive investments, and more specifically, to what extent can the landowners and their stewards legitimately be described as capitalists? The second, related, question asks in what ways did accounting aid managerial activity at this early stage of industrial development? These are the central questions this book addresses through examination of the nature and function of accounts within the organisation. By looking in detail at records from this crucial region during the period of transition to an industrial
As United States policymakers and national leaders are increasing their attention to producing workers skilled in science, technology, engineering, and mathematics (STEM), community colleges are being called on to address persistence of minorities in these disciplines. In this important volume, contributors discuss the role of community colleges in facilitating access and success to racial and ethnic minority students in STEM. Chapters explore how community colleges can and do facilitate the STEM pipeline, as well as the experiences of these students in community college, including how psychological factors, developmental coursework, expertiential learning, and motivation affect student success. Community Colleges and STEM ultimately provides recommendations to help increase retention and persistence. This important book is a crucial resource for higher education institutions and community colleges as they work to advance success among racial and ethnic minorities in STEM education.
The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
