History of Public Accounting in the United States

History of Public Accounting in the United States
Title History of Public Accounting in the United States PDF eBook
Author James Don Edwards
Publisher Routledge
Pages 386
Release 2020-09-04
Genre Business & Economics
ISBN 1000166996

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This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.

A History of Accountancy in the United States

A History of Accountancy in the United States
Title A History of Accountancy in the United States PDF eBook
Author Gary John Previts
Publisher
Pages 612
Release 1997
Genre Business & Economics
ISBN

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The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.

A History of Accounting in America

A History of Accounting in America
Title A History of Accounting in America PDF eBook
Author Gary John Previts
Publisher John Wiley & Sons
Pages 400
Release 1979
Genre Business & Economics
ISBN

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The Rise of the Accounting Profession

The Rise of the Accounting Profession
Title The Rise of the Accounting Profession PDF eBook
Author John L. Carey
Publisher
Pages 405
Release 1969
Genre Accounting
ISBN 9780608169552

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A White-Collar Profession

A White-Collar Profession
Title A White-Collar Profession PDF eBook
Author Theresa A. Hammond
Publisher Univ of North Carolina Press
Pages 230
Release 2003-01-14
Genre Social Science
ISBN 0807874949

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Among the major professions, certified public accountancy has the most severe underrepresentation of African Americans: less than 1 percent of CPAs are black. Theresa Hammond explores the history behind this statistic and chronicles the courage and determination of African Americans who sought to enter the field. In the process, she expands our understanding of the links between race, education, and economics. Drawing on interviews with pioneering black CPAs, among other sources, Hammond sets the stories of black CPAs against the backdrop of the rise of accountancy as a profession, the particular challenges that African Americans trying to enter the field faced, and the strategies that enabled some blacks to become CPAs. Prior to the 1960s, few white-owned accounting firms employed African Americans. Only through nationwide networks established by the first black CPAs did more African Americans gain the requisite professional experience. The civil rights era saw some progress in integrating the field, and black colleges responded by expanding their programs in business and accounting. In the 1980s, however, the backlash against affirmative action heralded the decline of African American participation in accountancy and paved the way for the astonishing lack of diversity that characterizes the field today.

History of Public Accounting in the United States

History of Public Accounting in the United States
Title History of Public Accounting in the United States PDF eBook
Author James Don Edwards
Publisher Routledge
Pages 372
Release 2020-09-04
Genre Business & Economics
ISBN 1000167038

Download History of Public Accounting in the United States Book in PDF, Epub and Kindle

This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.

Accounting by the First Public Company

Accounting by the First Public Company
Title Accounting by the First Public Company PDF eBook
Author Warwick Funnell
Publisher Routledge
Pages 225
Release 2013-11-12
Genre Business & Economics
ISBN 1134747489

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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 which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.