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Routledge Library Editions: Accounting


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From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting): A Study of Change in the Law and Practice of Accounting

From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting): A Study of Change in the Law and Practice of Accounting

1st Edition

Paul Bircher
October 19, 2016

The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a...

Legal Regulation of British Company Accounts 1836-1900 (RLE Accounting): Volume 1

Legal Regulation of British Company Accounts 1836-1900 (RLE Accounting): Volume 1

1st Edition

J R Edwards
August 10, 2016

In the UK today the form and content of accounts published by limited companies are closely regulated. In the 19th century the position was different: the popular view was that such matters were for private negotiation between owners and management. Nevertheless, there was a great deal of...

Legal Regulation of British Company Accounts 1836-1900 (RLE Accounting): Volume 2

Legal Regulation of British Company Accounts 1836-1900 (RLE Accounting): Volume 2

1st Edition

J R Edwards
August 08, 2016

In the UK today the form and content of accounts published by limited companies are closely regulated. In the 19th century the position was different: the popular view was that such matters were for private negotiation between owners and management. Nevertheless, there was a great deal of...

American Accountants and Their Contributions to Accounting Thought (RLE Accounting): 1900-1930

American Accountants and Their Contributions to Accounting Thought (RLE Accounting): 1900-1930

1st Edition

John J. Kahle
July 28, 2016

Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most...

Depreciation and Capital Maintenance (RLE Accounting)

Depreciation and Capital Maintenance (RLE Accounting)

1st Edition

Richard P. Brief
July 08, 2016

Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here...

Local Authority Accounting Methods Volume 1 (RLE Accounting): The Early Debate 1884-1908

Local Authority Accounting Methods Volume 1 (RLE Accounting): The Early Debate 1884-1908

1st Edition

Hugh Coombs, J. R. Edwards
May 20, 2016

This book contains a collection of papers dealing with a range of controversial issues which exercised the minds of local authority officials from 1884-1908. The 28 items reproduced cover a wide range of matters. They are presented chronologically because many of the papers deal with more than one...

Corporate Financial Reporting and Analysis in the early 1900s (RLE Accounting)

Corporate Financial Reporting and Analysis in the early 1900s (RLE Accounting)

1st Edition

Richard P. Brief
May 17, 2016

First published in 2014. Routledge is an imprint of Taylor & Francis, an informa company....

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (RLE Accounting)

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (RLE Accounting)

1st Edition

Hugh Coombs, J. R. Edwards
May 17, 2016

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the...

Accounting Queries (RLE Accounting)

Accounting Queries (RLE Accounting)

1st Edition

Harold C. Edey
May 11, 2016

First published in 2014. Routledge is an imprint of Taylor & Francis, an informa company....

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (RLE Accounting)

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (RLE Accounting)

1st Edition

Hugh Coombs, J. R. Edwards
May 11, 2016

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the...

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

1st Edition

Robert H. Ashton
February 28, 2016

Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such...

Financial Reporting to Employees: From Past to Present

Financial Reporting to Employees: From Past to Present

1st Edition

Lee D. Parker
February 28, 2016

This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and...

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