Accounting History Some British Contributions [Hardcover]

In recent years there has been increasing interest in the history and development of accounting practices. Accounting records are an important source of historical data, and they can also provide evidence of varied organizational structures and systems of management control. Celebrating the 500th anniversary of Pacioli'sSumma de Arithmetica(1494), this volume brings together work by leading British scholars in the field and is an important contribution to accounting scholarship.

Introduction,R. H. Parker and B. S. Yamey
THE ANCIENT WORLD
1. Accounting on a Large Estate in Roman Egypt,D. Rathbone
2. Some Glosses on 'Greek and Roman Accounting',R. H. Macve
BEFORE DOUBLE ENTRY
3. Manorial Accounts,P. D. A. Harvey
4. The Perception of Profit before the Leasing of Demesnes,D. Postles
5. Agency and theExcessusBalance in Manorial Accounts,C. Noke
6. The Oldest European Account Book: A Florentine Bank Ledger of 1211,G. A. Lee
7. Early Accounting: The Tally and the Checker-board,W. T. Baxter
DOUBLE ENTRY
8. The Gallerani Account Book of 1305-8,C. W. Nobes
9. Balancing and Closing the Ledger: Italian Practice, 1300-1600,B. S. Yamey
10. The Scottish Enlightenment and the Development of Accounting,M. J. Mepham
CORPORATE ACCOUNTING
11. Early Canal Company Accounts: Financial and Accounting Aspects of the Forth and Clyde Navigation, 1768-1816,D. A. R. Forrester
12. The Development of British Railway Accounting: 1800-1911,J. J. Glynn
13. Fixed Asset Accounting in the Shipping Industry: P. & O. 1840-1914,C. J. Napier
LOCAL GOVERNMENTAL ACCOUNTING
14. Accounting in English Local Government from the Middle Ages toc.1850,R. H. Jones
COST AND MANAGEMENT ACCOUNTING