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A History of Accountancy in the United States: The Cultural Significance of Accounting. Revised Edition

by GARY JOHN PREVITS
The Ohio State University Press, 1998
Cloth: 978-0-8142-0727-7 | Paper: 978-0-8142-0728-4
Library of Congress Classification HF5616.U5P724 1998
Dewey Decimal Classification 657.0973

TOC

  • Contents 
    • Figures
    • Tables
    • Preface
    • Abbreviations
    • Introduction
      • Columbus and the “Novus Ordo Seclorum”
      • About the Origins of Double Entry
      • The First Published Book on Accounting
      • Accounting and Capitalism
      • On the Evolution of Terminology
      • Capital Market Eras and Accounting Practice
      • Accounting and Property Rights
    • Chapter 1 
    • 1492-1775: Accounting from Discovery to Revolutionary Times
      • From a Continent to a Country
      • The Ideology of a New World Order
      • The Joint Venture and Capital Formation
      • Early Writings and Education Affecting the British Colonies
      • Capital Markets, Speculations, and Early Public Stock Ventures
      • Accounting Practice and Some Early Public Accountants
      • Mercantile Capitalism
      • Government Accounts
      • The Cultural Significance of Accounts before the Revolution
    • Chapter 2 
    • 1776-1826: The Formation of a National Economy
      • Political and Economic Context of a New Nation
      • The Commercial Structure of the United States
      • Capital Markets
      • Federalist Policies
      • Accountants in the New Nation
      • Our Forefathers' Accounts
      • The Counting House
      • Education of Accountants
      • Early Textbooks
      • Accounting Practice and Disclosure
      • Cost/Management Accounting
      • Government and Accounting
      • The Significance of Accounts in a New Nation
    • Chapter 3 
    • 1827-1865: The Beginnings of Corporate America
      • The Economics and Demographics of Antebellum America
      • The Capital Markets and Financial Disclosures
      • Accounting Education and Practice
      • Practice Issues
      • Steamboats and Stagecoaches
      • Audits and Early Annual Reports
      • Antebellum Management Accounting: Silent, Dynamic Years
      • Taxation, Governmental Accounting, and Nonprofit Accounting
      • Antebellum Accounting Theory
      • Accounting's Social Impact
    • Chapter 4 
    • 1866-1896: Accounting in the Gilded Age
      • The Political and Social Environment in the Gilded Age
      • Social Philosophy
      • The Constitution, Corporations, and Labor
      • Politics, Panics, and Populism
      • The Capital Markets, Railroads, Industry, and Wealth
      • Accounting, Reporting, and Analysis
      • Disclosure
      • Origins of an Accounting Profession
      • Higher Education for Accountants
      • Textbooks and Teaching
      • Origins of “Preclassical” Theory
      • Toward Managerial Accounting and Economies of Scope
      • The Cultural Significance of Accountancy in the Gilded Age
    • Chapter 5 
    • 1897-1918: The Formation of an Accounting Profession
      • The Progressive Movement
      • The Efficiency Movement
      • The Rise of Financial Capitalism
      • The Role of the Accountant in the Corporate Reform Movement
      • The Evolution of Professional Standards
      • Accounting and Auditing Theory
      • Developing Technical Standards
      • The Significance of the Formative Period
    • Chapter 6 
    • 1919-1945: Accountancy Comes of Age: The Interwar Period
      • World War I: The Beginnings of Cooperative Capitalism
      • A Profession Divided
      • Educational Standards
      • Accounting Theory
      • The Decade of the Thirties
      • Income Determination
      • Defining the Independent Audit Function
      • The Significance of the Interwar Period
    • Chapter 7 
    • 1946-1972: Expansion and Controversy: Accountants in an Age of Uncertainty
      • The Employment Act of 1946
      • Challenges to the Property Rights Paradigm
      • Inflation Accounting: The Political Debate
      • The Development of a New Standard-Setting Process
      • Corporate Social Responsibility
      • Managerial Accounting: Revolution or Suppression?
      • Taxation: The New Growth Area
      • External Auditing
      • Criticisms and Responses
      • The Challenge to Accounting Education
      • The Significance of Accounting in an Uncertain Age
    • Chapter 8 
    • 1973-1995: Accountancy and the Global Capital Market: From the Trueblood Report to the Jenkins Committee
      • The Changing Profession and Markets
      • The Environment: Society En Masse and Global Change
      • Market Characteristics
      • Private Sector Reform
      • Regulation, Litigation, and Oversight
      • In Search of Orthodoxy
      • The FASB: Products and Controversy
      • The SEC and the Profession
      • Scope of Services
      • Public Practice
      • Government and Nonprofit Practice
      • Corporate Practice
      • Academic Accountancy
      • Accounting's Heritage and Its Future
    • Notes
    • Bibliography
    • Index
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