First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

This volume critically challenges the current creative city debate from a historical perspective. In the last two decades, urban studies has been engulfed by a creative city narrative in which concepts like the creative economy, the creative class or creative industries proclaim the status of the city as the primary site of human creativity and innovation. So far, however, nobody has challenged the core premise underlying this narrative, asking why we automatically have to look at cities as being the agents of change and innovation. What processes have been at work historically before the predominance of cities in nurturing creativity and innovation was established? In order to tackle this question, the editors of this volume have collected case studies ranging from Renaissance Firenze and sixteenth-century Antwerp to early modern Naples, Amsterdam, Bologna, Paris, to industrializing Sheffield and nineteenth-and twentieth century cities covering Scandinavian port towns, Venice, and London, up to the French techno-industrial city Grenoble. Jointly, these case studies show that a creative city is not an objective or ontological reality, but rather a complex and heterogenic "assemblage," in which material, infrastructural and spatial elements become historically entangled with power-laden discourses, narratives and imaginaries about the city and urban actor groups.

In this book, William Caferro asks if the Renaissance was really a period of progress, reason, the emergence of the individual, and the beginning of modernity. An influential investigation into the nature of the European Renaissance Summarizes scholarly debates about the nature of the Renaissance Engages with specific controversies concerning gender identity, economics, the emergence of the modern state, and reason and faith Takes a balanced approach to the many different problems and perspectives that characterize Renaissance studies

In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.

The discipline of international political economy faces a number of critical challenges at present, as it seeks to incorporate a number of relatively new issues, one of these being 'risk'. This captivating and enlightening study redresses the neglect of 'risk' in this field by focusing on objectivist rationalism. Highlighting some of the calculative practices rationalism makes possible, it demonstrates the deeply political nature of supposedly value-neutral technical pursuits such as accounting, auditing, the practice of statistics, sampling, and credit rating. All these practices are implicated in modernist forms of power and governance. The volume draws on work from various disciplines, including sociology, anthropology, political economy, and philosophy, to explain the apparent unravelling of the rationalist quest for more reliable forms of knowledge. It is highly suitable for courses on international relations/international political economy.

A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.

Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.

This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.

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.