Atnaujinkite slapukų nuostatas

Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain, 1914-1925 [Minkštas viršelis]

  • Formatas: Paperback / softback, 330 pages, aukštis x plotis: 234x156 mm, weight: 471 g
  • Serija: Routledge Library Editions: Accounting History
  • Išleidimo metai: 15-Feb-2022
  • Leidėjas: Routledge
  • ISBN-10: 036751124X
  • ISBN-13: 9780367511241
Kitos knygos pagal šią temą:
Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain, 1914-1925Didesnis paveikslėlis
  • Formatas: Paperback / softback, 330 pages, aukštis x plotis: 234x156 mm, weight: 471 g
  • Serija: Routledge Library Editions: Accounting History
  • Išleidimo metai: 15-Feb-2022
  • Leidėjas: Routledge
  • ISBN-10: 036751124X
  • ISBN-13: 9780367511241
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780367511241.html
Raktažodžiai:

Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.



This book, first published in 1988, examines accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. It analyses the history of accounting and explores the complicated relationship between accounting and society.

Chapter 1 Introduction
1(13)
Chapter 2 Understanding Cost and Management Accounting in Its Social and Historical Context
14(56)
Introduction; genealogical history; Bentham's panopticon: visibility and discipline; record-keeping and discipline: extending visibility; cost and management accounting as a disciplinary technique; time, accounting and discipline; disciplinary power and the question of human agency; professionalisation; conclusion; notes
Chapter 3 Historical Introduction
70(68)
Introduction; 1, the industrial revolution in Britain: 1750-1840; 2, the age of capital: 1840-1872; the development of an accounting profession: 1840-1872;
3. the great depression: 1873-1896; the professionalisation of accounting: 1873-1896; the pre-war period: 1897-1914; professional accountants and cost accounting: 1897-1914; conclusion; notes
Chapter 4 The First World War
138(44)
Introduction; the control of industry; the pricing of munitions contracts and the question of cost accounting; the effect of the war on chartered and incorporated accountants; clerks and accountants working in industry; conclusion; notes
Chapter 5 After the War: Reconstruction and Reality
182(28)
Reconstruction: the vision; reconstruction: reality; the formation of the ICWA; chartered and incorporated accountants; the costing association; conclusion; notes
Chapter 6 The Institute of Cost and Works Accountants
210(32)
Introduction; the organisation of the ICWA; influential cost accountants; selecting members; examinations; the ICWA as a professional body; distinguishing cost accountants from cost clerks and engineers; conclusion; notes
Chapter 7 Cost Accounting and Society
242(30)
Introduction; depoliticising cost accounting: the `true facts', science and standardisation; influential industrialists; the division of labour in the office; the chartered accountants and costing; returning to `business as usual'; notes
Chapter 8 Conclusion
272(27)
Introduction; the professionalisation of cost and management accounting; cost and management accounting and society; accounting and the state; implications and further work; conclusion; note
Appendix: Costing and estimating clerks; note 299(4)
Bibliography 303