Accounting History

Three Volume Se
ISBN: 978-1-4129-1870-1
Verlag: SAGE PUBN

Buch, Englisch, 1168 Seiten, Format (B × H): 171 mm x 247 mm, Gewicht: 2259 g

Reihe: Sage Library in Business and M

'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.

Autoren/Hrsg.

Fleischman, Richard

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftswissenschaften Unternehmensgeschichte, Einzelne Branchen und Unternehmer
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

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: TRADITIONALIST