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The articles, monographs, and reviews in this Collection had been written, then, over the last 20 years. The Collection is divided into five Parts, the contributions being organized topically, rather than chronologically. Part One of the Collection, encompassing three inter-related essays, contextualises the study. Further on, the title covers necessary improvements, useful adjustments, and the options available regarding logical accounting. The collection concludes with a writing on accounting matters.
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.
Lean transformations are decidedly more challenging when the math is inconsistent with lean principles, misapplied, or just plain wrong. Math should never get in the way of a lean transformation, but instead should facilitate it. Lean Math is the indispensable reference for this very purpose. A single, comprehensive source, the book presents standard and specialized approaches to tackling the math required of lean and six sigma practitioners across all industries—seasoned and newly minted practitioners alike. Lean Math features more than 160 thoughtfully organized entries. Ten chapters cover system-oriented math, time, the “-ilities” (availability, repeatability, stability, etc.), work, inventory, performance metrics, basic math and hypothesis testing, measurement, experimentation, and more. Two appendices cover standard work for analyzing data and understanding and dealing with variation. Practitioners will quickly locate the precise entry(ies) that is relevant to the problem or continuous improvement opportunity at hand. Each entry not only provides background on the related lean principles, formulas, examples, figures, and tables, but also tips, cautions, cross-references to other associated entries, and the occasional “Gemba Tale” that shares real-world experiences. The book consistently encourages the practitioner to engage in math-assisted plan-do-check-act (PDCA) cycles, employing approaches that include simulation and “trystorming.” Lean Math truly transcends the “numbers” by reinforcing and refreshing lean thinking for the very purpose of Figuring to Improve. REVIEWER COMMENTS “Hamel and O’Connor provide both the novice and experienced lean practitioner a comprehensive, common-sense reference for lean math. For example, I know that our Lean Support Office team would have gladly used dozens of Lean Math entries during a recent lean management system pilot. The concepts, context, and examples would have certainly helped our execution and provided greater clarity during our training activities. Lean Math is a must have book for Lean Support Office people!” —Dave Pienta, Director, Lean Support Office, Moog, Inc. Aircraft Group “A practical math book may sound like an oxymoron, but Lean Math is both pragmatic and accessible. Hamel and O’Connor do an excellent job keeping the math as simple as possible, while bringing lean principles to the forefront of the discussion. The use of insurance and healthcare industry examples especially helps simplify the translation for lean practitioners in non-manufacturing industries. Readers will be able to use the numerous tables and figures to clearly illustrate and teach lean concepts to others. Lean Math is a reference book that every lean practitioner or Black Belt should have in their library!” —Peter Barnett, MBB, Liberty Management System Architect, Liberty Mutual Insurance “Lean Math is a comprehensive reference book within which the lean practitioner can quickly find straightforward examples illustrating how to perform almost any lean calculation. Equally useful, it imparts the importance of the relevant lean principal(s). While coaching some recent transformation efforts, I put Lean Math to the test by asking several novice practitioners to reference it during their work. They were promptly rewarded with deeper insight and effectiveness—a reflection of this book’s utility and value to the lean practitioner.” —Greg Lane, international lean transformation coach, speaker, and author of three books including, “Made-to-Order Lean: Excelling in a High-Mix, Low-Volume Environment” “While the technical, social, and management sciences behind lean must be learned by doing, their conceptual bases are absolutely validated by the math. This validation is particularly crucial to overcoming common blind spots ingrained by traditional practice. Hamel and O’Connor’s text is a comprehensive and readable resource for lean implementers at all levels who are seeking a deeper understanding of lean tools and systems. Clear diagrams and real-world examples create a bridge for readers between theory and practice—theory proven by practice. If math is the language of science, then Lean Math is indeed the language of lean science.” —Bruce Hamilton, President, Greater Boston Manufacturing Partnership, Director Emeritus for the Shingo Institute “Mark and Michael have done a tremendous service for the lean community by tackling this daunting subject. There are so many ways to quantify value, display improvement, and define complex problems that choosing the right methods and measures becomes an obstacle to progress. Lean Math helps remove that obstacle. Almost daily, operations leaders in every industry need the practical math and lean guidance in these pages. Now, finally, we have it in one place. Thank you.” —Zane Ferry, Executive Director, National Operations, QMS Continuous Improvement, Quest Diagnostics “Too many lean books dwell on principles, but offer little to address critical how-to questions, such as, ‘How do I use these concepts to solve my specific problem?’ With plain English explanations, simple illustrations, and examples across industries, Lean Math bridges a long-standing gap. Hamel and O’Connor’s Lean Math is sure to become a must-have reference for every lean practitioner working to improve performance in any modern workplace.” —Jeff Fuchs, Executive Director, Maryland World Class Consortia, Past Chairman, Lean Certification Oversight Committee “Lean Math fills a huge gap in the continuous improvement library, helping practitioners to translate data, activities, and ideas into meaningful information for effective experimentation and intelligent decisions. This reference comes at a critical time for the healthcare industry as we struggle to improve quality, while controlling costs. Though we don’t make widgets, our people, processes, and patients will benefit from the tools provided in this reference. The numerous examples, as well as the Gemba Tales scattered throughout the book, bring life to the principles and formulas. Lean Math is impressive in both scope and presentation of content.” —Tim Pettry, Senior Process Improvement Specialist, Cleveland Clinic “Lean Math is a great book for those times when only the correct answer will do. The math, along with the Gemba Tales, are helpful for those in the midst of the technical aspects of a transformation, as well as those of us who once knew much of this but haven’t used it in a while.” —Beau Keyte, organization transformation and performance improvement coach, author of two Shingo-Award winning books: “The Complete Lean Enterprise” and “Perfecting Patient Journeys” “Math and numbers aren’t exclusively the domain of six sigma! Toyota leaders describe lean as an organizational culture, a managerial approach, and a philosophy. They also maintain that the last piece of lean is technical methods, which includes the math we need for properly sizing inventory levels, validating hypotheses, gauging improvement, and more. Lean Math is a useful book that compiles important mathematical and quantitative methods that complement the people side of lean. Hamel and O’Connor are extremely qualified to deftly explain these methods. Lest you think it’s a dry math text, there are Gemba Tales and examples from multiple industries, including healthcare, which illustrate these approaches in very relatable ways.” —Mark Graban, Shingo-Award winning author, speaker, consultant, and blogger “When you begin a lean journey, it’s like starting an exercise regimen—the most important thing is to start. But as you mature, and as you achieve higher levels of excellence, rigor becomes increasingly important. Lean Math provides easy, elegant access to the necessary rigor required for effective measurement and analysis and does so in practical terms with excellent examples.” —Misael Cabrera, PE, Director, Arizona Department Environmental Quality
