Accounting History (Sage Library in Business and Management)

Accounting History (Sage Library in Business and Management)

By: Richard Fleischman (editor)Hardback

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Description

'As a leader in the accounting history literature internationally, Professor Fleischman offers the scholarly community a timely insight into the leading edge developments and debates in the field. These three volumes provide an invaluable structure and access to writings that have profoundly shaped the contemporary accounting history discipline' - Lee D. Parker, Professor, University of Adelaide, Australia and co-editor of the Accounting, Auditing & Accountability Journal 'The last twenty years has seen the study of accounting history energized, advanced, and transformed through the application of a variety of theoretical approaches that have broadened and deepened our understanding of accounting's past. Professor Richard K. Fleischman has been a central figure contributing to the elevation of accounting history's scholarship throughout this period and is admirably placed to compile this timely addition to accounting historiography' - John R. Edwards, Professor, Cardiff Business School, U.K. and co-editor of Accounting, Business & Financial History 'Accounting history has, in recent years, been in a state of paradigmatic upheaval. Many new perspectives have been infused into a debate about the adequacy of archival and other traditional approaches. The cast of (new) characters includes Marxist, deconstructionist, and Foucauldian perspectives. They are well-represented and carefully aligned, in the proposed volumes. Richard Fleischman, one of the grand masters of the field, has a deft touch as editor, and the class of a distinguished professional historian. This is well in evidence in the selection of material, but, more importantly, in sequencing the argument in a manner that retains the chronology and tension of a good novel' - Tony M. Tinker, Professor, City University of New York-Baruch College, New York, USA and co-editor of Critical Perspectives on Accounting In the last twenty years accounting history literature has been enriched by the widened examination of historical events from different paradigmatic perspectives. These debates have typically pitted "traditional" historians against "critical" historians. The 47 articles in this three volume set delineate the basic tenets of these rival paradigms. They include the work of prominent scholars from both camps . This set provides an overview of the paradigmatic issues featured in accounting historiography. These debates reach across key managerial and financial accounting topics. The final volume reflects a blurring of the lines of demarcation and a tendency towards consensus and joint venturing. Richard Fleischman, the editor, has written exensively on the additive and synerergistic value of according respectful consideration to competing world views.

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Contents

VOLUME ONE Introduction PART ONE: SETTING THE STAGE: AN OVERVIEW Research Directions in Accounting History - C J Napier Expanding the Dialogue - R K Fleischman, L P Kalbers and L D Parker Industrial Revolution Historiography Critical Studies in Accounting Research, Rationality and Habermas - S C Lodh and M J R Gaffikin A Methodological Reflection The New Accounting History - P Miller, T M Hopper and R C Laughlin An Introduction Critical Accounting - R C Laughlin Nature, Progress and Prognosis Accounting History and Empirical Research - B D Merino and A G Mayper 'Presenting the Past' - L D Parker Perspectives on Time for Accounting and Management History Historiography, Causality and Positioning - D Oldroyd An Unsystematic View of Accounting History PART TWO: THE GREAT DEBATES Managerial Accounting Topics Rehabilitating British Industrial Revolution Costing Accounting and Management - S Pollard The Development of Industrial Cost and Management Accounting in Great Britain before 1850 - J R Edwards and E Newell A Survey of the Evidence British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management - R K Fleischman and L D Parker Industrial Revolution: The Neo-Classical-Foucauldian Dialogue Early Cost Accounting for Internal Management Control - H T Johnson Lyman Mills in the 1850s The Evolution of Management Accounting - R S Kaplan Keeping the Record Straight - T N Tyson Foucauldian Revisionism and Nineteenth Century US Cost Accounting History Reappraising the Genesis of Managerialism - K W Hoskin and R F Macve A Re-Examination of the Role of Accounting at the Springfield Armory The Development of Industrial Accounting in Britain and France before 1880 - T Boyns, J R Edwards and M Nikitin A Comparative Study of Accounting Literature and Practice VOLUME TWO PART ONE: FINANCIAL ACCOUNTING TOPICS Positive Accounting Theory Positive Accounting Theory - R L Watts and J L Zimmerman A Ten Year Perspective On the History of Normative Accounting Theory - R V Mattessich Paradigm Lost, Paradigm Regained? The Rhetoric of Science and the Rhetoric of Revolt in the 'Story' of Positive Accounting Theory - T Mouck Standard-Setting and the Conceptual Framework The FASB's Conceptual Framework and the Maintenance of the Social World - R D Hines Objectivity and the Role of History in the Development and Review of Accounting Standards - J J Young and T Mouck Accounting Standard-Setting - T J Fogarty A Challenge for Critical Accounting A Marxist Critique of the FASB's Conceptual Framework - R A Bryer Mickey Marxism Rides Again - A M Tinker The Evolution of the Conceptual Framework for Business Enterprises in the United States - S A Zeff The Sombart Thesis Accounting and the Rise of Capitalism - B S Yamey Further Notes on a Theme by Sombart Distortion of History, Accounting and the Paradox of Werner Sombart - W N Funnell PART TWO: PARADIGMATIC DISCOURSE AND DIATRIBE The Critique of Traditional Historical Methodology Genealogies of Calculation - P Miller and C J Napier A Defence of 'Traditional' Accounting History Research Methodology - M G Keenan The Struggle for Maturity in Writing the History of Accounting, and the Promise - Some Reflections on Keenan's Defence of 'Traditional' Methodology - R A Bryer The Impact of the Present upon the Past Critical and Interpretive Histories - G D Carnegie and C J Napier Insights into Accounting's Present and Future through Its Past Archival Researchers - R K Fleischman and T N Tyson An Endangered Species? VOLMUE THREE PART ONE: FOUCAULT VERSUS MARX Pluralizing Our Past - R E Stewart Foucault in Accounting History Accounting and Praxis - D J Cooper and A M Tinker Marx after Foucault The Influence of Michel Foucault on Accounting Research - P Armstrong Boxing Clever - K W Hoskin For, against and beyond Foucault in the Battle for Accounting Theory PART TWO: TRADITIONALISTS IN CRITICAL CLOTHING Accounting for Justice - W N Funnell Entitlement, Want and the Irish Famine of 1845-7 Expense, Social and Moral Control - S P Walker Accounting and the Administration of the Old Poor Law in England and Wales Monetizing Human Life - R K Fleischman, D Oldroyd and T N Tyson Slave Valuations in US and British West Indian Plantations PART THREE: A THEME OF MUTUAL CONCERN: US SCIENTIFIC MANAGEMENT Efficiency, Profit and Scientific Management - H T Johnson and R S Kaplan 1880 - 1910 Accounting and the Construction of the Governable Person - P Miller and T O'Leary Cost Accounting, Controlling Labour and the Rise of Conglomerates - T M Hopper and P Armstrong Managing It All by the Numbers - M A Ezzamel, K W Hoskin and R H Macve A Review of Johnson and Kaplan's 'Relevance Lost' Completing the Triangle - R K Fleischman Taylorism and the Paradigms PART FOUR: CONCILIATION AND JOINT VENTURING The Boulton and Watt Case - R K Fleischman, K W Hoskin and R H Macve The Crux of Alternative Approaches to Accounting History? Preserving History in Accounting - W N Funnell Seeking Common Ground between 'New' and 'Old' Accounting History Historical Allegories - W-F Chua Let Us Have Diversity

Product Details

  • publication date: 05/01/2006
  • ISBN13: 9781412918701
  • Format: Hardback
  • Number Of Pages: 1168
  • ID: 9781412918701
  • weight: 2259
  • ISBN10: 1412918707

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