This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.

This is the second edition of an introduction to all the financial and management accounting concepts and techniques required by the general business student.

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.

This text provides an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland. This research is important for understanding the profession, and also provides a template for further studies of public accountancy's origins in other countries.

This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia’s two leading accounting bodies. It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession. In doing so, it illustrates key historical developments in Australia’s society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.