The Routledge Companion to Accounting History

Edited by John Richard Edwards, Stephen P. Walker

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• ISBN: 978-0-415-41094-6
• Binding: Hardback
• Published by: Routledge
• Publication Date: 21st July 2008
• Pages: 640

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About the Book

The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political.

Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore:

• changing technologies used to represent financial and other data
• historical development of accounting theory and practice
• accounting institutions and those who perform accounting
• accountancy and the economy
• accounting, society, and culture
• the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals, The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Reviews

"In this first book of its kind, Edwards and Walker bring together leading writers and accounting educators to provide a historical survey of the evolution of the accounting profession and its wide-ranging influence on society and culture. … The breadth of coverage and the integration of accounting into other fields of study make the book an invaluable resource and a premier reference. Highly recommended." -- CHOICE (April 2009, Vol. 46); S. R. Kahn, University of Cincinnati

Table of Contents

Introduction: Synthesis and Engagement

Part 1: The Discipline

1. Structures, Territories and Tribes

2. Historiography

3. Subjects, Sources and Dissemination

Part 2: Technologies

4. Ancient Accounting

5. Bookkeeping

6. Mechanisation and Computerisation

Part 3: Theory and Practice

7. Financial Accounting Theory

8. Financial Accounting Practice

9. Management Accounting: Theory and Practice

10. Auditing

Part 4: Institutions

11. Professionalisation

12. Practitioners, Work and Firms

13. Education

14. Regulation

Part 5: Economy

15. Capitalism

16. National Accounting

17. Finance and Financial Institutions

18. Railroads

19. Scandals

Part 6: Society and Culture

20. Gender

21. Race and Ethnicity

22. Indigenous Peoples and Colonialism

23. Emancipation

24. Religion

25. Creative Arts

Part 7: Polity

26. The State

27. Military

28. Taxation

About the Author(s)

John Richard Edwards is a Professor of Accounting at Cardiff Business School, UK. He is a regular contributor to international refereed journals, and the author of A History of Financial Accounting (Routledge, 1989).

Stephen P. Walker is a Professor of Accounting at Cardiff Business School, UK. He is a former editor of Accounting Historians Journal and President of the Academy of Accounting Historians. His publications concern accounting histories of professionalisation, gender, social control and identity.

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