The contributions in this book, most of which are not widely available, discuss the evolution of financial reporting at a time when it was rare for companies to

Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addres

This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is ther

First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper