This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.

This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.

This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.

This groundbreaking study explores major influences on Paton’s thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.

Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages. Offering a historic overview of the three major areas of the alcohol industry – brewing, distilling and wine – this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrate how accounting has developed over time. Offering diverse geographical and historical perspectives, it explores multiple aspects of accounting within the industry, including internal control, earnings management, competition, and regulatory aspects. The fascinating insights into breweries, wineries, spirit distillers, vineyards and other related organizations provides a unique historic perspective of accounting systems, techniques and practices. Drawing on an international range of examples and rich archival material, this valuable research collection will be of great interest to researchers and advanced students of accounting and business history.

Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as “technologies of death” were used to reduce Jews to a life without value. The numerical calculations, techniques, and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings.

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. American Accounting Association’s 2021 Thomas J. Burns Biographical Research Award winner, this book provides evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Visual images, artifacts, and performances play a powerful part in shaping U.S. culture. To understand the dynamics of public persuasion, students must understand this "visual rhetoric." This rich anthology contains 20 exemplary studies of visual rhetoric, exploring an array of visual communication forms, from photographs, prints, television documentary, and film to stamps, advertisements, and tattoos. In material original to this volume, editors Lester C. Olson, Cara A. Finnegan, and Diane S. Hope present a critical perspective that links visuality and rhetoric, locates the study of visual rhetoric within the disciplinary framework of communication, and explores the role of the visual in the cultural space of the United States. Enhanced with these critical editorial perspectives, Visual Rhetoric: A Reader in Communication and American Culture provides a conceptual framework for students to understand and reflect on the role of visual communication in the cultural and public sphere of the United States. Key Features and Benefits Five broad pairs of rhetorical action—performing and seeing; remembering and memorializing; confronting and resisting; commodifying and consuming; governing and authorizing—introduce students to the ways visual images and artifacts become powerful tools of persuasion Each section opens with substantive editorial commentary to provide readers with a clear conceptual framework for understanding the rhetorical action in question, and closes with discussion questions to encourage reflection among the essays The collection includes a range of media, cultures, and time periods; covers a wide range of scholarly approaches and methods of handling primary materials; and attends to issues of gender, race, sexuality and class Contributors include: Thomas Benson; Barbara Biesecker; Carole Blair; Dan Brouwer; Dana Cloud; Kevin Michael DeLuca; Anne Teresa Demo; Janis L. Edwards; Keith V. Erickson; Cara A. Finnegan; Bruce Gronbeck; Robert Hariman; Christine Harold; Ekaterina Haskins; Diane S. Hope; Judith Lancioni; Margaret R. LaWare; John Louis Lucaites; Neil Michel; Charles E. Morris III; Lester C. Olson; Shawn J. Parry-Giles; Ronald Shields; John M. Sloop; Nathan Stormer; Reginald Twigg and Carol K. Winkler "This book significantly advances theory and method in the study of visual rhetoric through its comprehensive approach and wise separations of key conceptual components." —Julianne H. Newton, University of Oregon

Histories of Virginia have traditionally traced the same significant but narrow lines, overlooking whole swathes of human experience crucial to an understanding of the commonwealth. With Virginians and Their Histories, Brent Tarter presents a fresh, new interpretive narrative that incorporates the experiences of all residents of Virginia from the earliest times to the first decades of the twenty-first century, affording readers the most comprehensive and wide-ranging account of Virginia’s story. Tarter draws on primary resources for every decade of the Old Dominion's English-language history, as well as a wealth of recent scholarship that illuminates in new ways how demographic changes, economic growth, social and cultural changes, and religious sensibilities and gender relationships have affected the manner in which Virginians have lived. Virginians and Their Histories interweaves the experiences of Virginians of different racial and ethnic backgrounds and classes, representing a variety of eras and regions, to understand what they separately and jointly created, and how they responded to economic, political, and social changes on a national and even global level. That large context is essential for properly understanding the influences of Virginians on, and the responses of Virginians to, the constantly changing world in which they have lived. This groundbreaking work of scholarship—generously illustrated and engagingly written—will become the definitive account for general readers and all students of Virginia’s diverse and vibrant history.