Accounting History (Sage Library in Bus... | WHSmith Books
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.

Contents

VOLUME ONEIntroductionPART ONE: SETTING THE STAGE: AN OVERVIEWResearch Directions in Accounting History - C J NapierExpanding the Dialogue - R K Fleischman, L P Kalbers and L D Parker Industrial Revolution HistoriographyCritical Studies in Accounting Research, Rationality and Habermas - S C Lodh and M J R Gaffikin A Methodological ReflectionThe New Accounting History - P Miller, T M Hopper and R C Laughlin An IntroductionCritical Accounting - R C Laughlin Nature, Progress and PrognosisAccounting History and Empirical Research - B D Merino and A G Mayper`Presenting the Past' - L D Parker Perspectives on Time for Accounting and Management HistoryHistoriography, Causality and Positioning - D Oldroyd An Unsystematic View of Accounting HistoryPART TWO: THE GREAT DEBATESManagerial Accounting TopicsRehabilitating British Industrial Revolution CostingAccounting and Management - S PollardThe Development of Industrial Cost and Management Accounting in Great Britain before 1850 - J R Edwards and E Newell A Survey of the EvidenceBritish Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management - R K Fleischman and L D ParkerIndustrial Revolution: The Neo-Classical-Foucauldian DialogueEarly Cost Accounting for Internal Management Control - H T Johnson Lyman Mills in the 1850sThe Evolution of Management Accounting - R S KaplanKeeping the Record Straight - T N Tyson Foucauldian Revisionism and Nineteenth Century US Cost Accounting HistoryReappraising the Genesis of Managerialism - K W Hoskin and R F Macve A Re-Examination of the Role of Accounting at the Springfield ArmoryThe 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 PracticeVOLUME TWOPART ONE: FINANCIAL ACCOUNTING TOPICSPositive Accounting TheoryPositive Accounting Theory - R L Watts and J L Zimmerman A Ten Year PerspectiveOn 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 MouckStandard-Setting and the Conceptual FrameworkThe FASB's Conceptual Framework and the Maintenance of the Social World - R D HinesObjectivity and the Role of History in the Development and Review of Accounting Standards - J J Young and T MouckAccounting Standard-Setting - T J Fogarty A Challenge for Critical AccountingA Marxist Critique of the FASB's Conceptual Framework - R A BryerMickey Marxism Rides Again - A M TinkerThe Evolution of the Conceptual Framework for Business Enterprises in the United States - S A ZeffThe Sombart ThesisAccounting and the Rise of Capitalism - B S Yamey Further Notes on a Theme by SombartDistortion of History, Accounting and the Paradox of Werner Sombart - W N FunnellPART TWO: PARADIGMATIC DISCOURSE AND DIATRIBEThe Critique of Traditional Historical MethodologyGenealogies of Calculation - P Miller and C J NapierA Defence of 'Traditional' Accounting History Research Methodology - M G KeenanThe Struggle for Maturity in Writing the History of Accounting, and the Promise - Some Reflections on Keenan's Defence of 'Traditional' Methodology - R A BryerThe Impact of the Present upon the PastCritical and Interpretive Histories - G D Carnegie and C J Napier Insights into Accounting's Present and Future through Its PastArchival Researchers - R K Fleischman and T N Tyson An Endangered Species?VOLMUE THREEPART ONE: FOUCAULT VERSUS MARXPluralizing Our Past - R E Stewart Foucault in Accounting HistoryAccounting and Praxis - D J Cooper and A M Tinker Marx after FoucaultThe Influence of Michel Foucault on Accounting Research - P ArmstrongBoxing Clever - K W Hoskin For, against and beyond Foucault in the Battle for Accounting TheoryPART TWO: TRADITIONALISTS IN CRITICAL CLOTHINGAccounting for Justice - W N Funnell Entitlement, Want and the Irish Famine of 1845-7Expense, Social and Moral Control - S P Walker Accounting and the Administration of the Old Poor Law in England and WalesMonetizing Human Life - R K Fleischman, D Oldroyd and T N Tyson Slave Valuations in US and British West Indian PlantationsPART THREE: A THEME OF MUTUAL CONCERN: US SCIENTIFIC MANAGEMENTEfficiency, Profit and Scientific Management - H T Johnson and R S Kaplan 1880 - 1910Accounting and the Construction of the Governable Person - P Miller and T O'LearyCost Accounting, Controlling Labour and the Rise of Conglomerates - T M Hopper and P ArmstrongManaging 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 ParadigmsPART FOUR: CONCILIATION AND JOINT VENTURINGThe 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 HistoryHistorical Allegories - W-F Chua Let Us Have Diversity

Product Details

  • ISBN13: 9781412918701
  • Format: Hardback
  • Number Of Pages: 1168
  • ID: 9781412918701
  • ISBN10: 1412918707

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