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cover of The Routledge Companion to Accounting History

The Routledge Companion to Accounting History

Edited by John Richard Edwards, Stephen P. Walker

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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:

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.

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.