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A History of Accountancy in the United States: The Cultural Significance of Accounting. Revised Edition.
The Ohio State University Press, 1998 Cloth: 978-0-8142-0727-7 | Paper: 978-0-8142-0728-4 Library of Congress Classification HF5616.U5P724 1998 Dewey Decimal Classification 657.0973
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A History of Accountancy in the United States: The Cultural Significance of Accounting. Revised Edition.
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by GARY JOHN PREVITS
The Ohio State University Press, 1998
Cloth: 978-0-8142-0727-7
Paper: 978-0-8142-0728-4
Cloth: 978-0-8142-0727-7
Paper: 978-0-8142-0728-4
TABLE OF CONTENTS
- Contents
- Figures
- Tables
- Preface
- Abbreviations
- Introduction
- Columbus and the “Novus Ordo Seclorum”
- About the Origins of Double Entry
- The First Published Book on Accounting
- Accounting and Capitalism
- On the Evolution of Terminology
- Capital Market Eras and Accounting Practice
- Accounting and Property Rights
- Chapter 1
- 1492-1775: Accounting from Discovery to Revolutionary Times
- From a Continent to a Country
- The Ideology of a New World Order
- The Joint Venture and Capital Formation
- Early Writings and Education Affecting the British Colonies
- Capital Markets, Speculations, and Early Public Stock Ventures
- Accounting Practice and Some Early Public Accountants
- Mercantile Capitalism
- Government Accounts
- The Cultural Significance of Accounts before the Revolution
- Chapter 2
- 1776-1826: The Formation of a National Economy
- Political and Economic Context of a New Nation
- The Commercial Structure of the United States
- Capital Markets
- Federalist Policies
- Accountants in the New Nation
- Our Forefathers' Accounts
- The Counting House
- Education of Accountants
- Early Textbooks
- Accounting Practice and Disclosure
- Cost/Management Accounting
- Government and Accounting
- The Significance of Accounts in a New Nation
- Chapter 3
- 1827-1865: The Beginnings of Corporate America
- The Economics and Demographics of Antebellum America
- The Capital Markets and Financial Disclosures
- Accounting Education and Practice
- Practice Issues
- Steamboats and Stagecoaches
- Audits and Early Annual Reports
- Antebellum Management Accounting: Silent, Dynamic Years
- Taxation, Governmental Accounting, and Nonprofit Accounting
- Antebellum Accounting Theory
- Accounting's Social Impact
- Chapter 4
- 1866-1896: Accounting in the Gilded Age
- The Political and Social Environment in the Gilded Age
- Social Philosophy
- The Constitution, Corporations, and Labor
- Politics, Panics, and Populism
- The Capital Markets, Railroads, Industry, and Wealth
- Accounting, Reporting, and Analysis
- Disclosure
- Origins of an Accounting Profession
- Higher Education for Accountants
- Textbooks and Teaching
- Origins of “Preclassical” Theory
- Toward Managerial Accounting and Economies of Scope
- The Cultural Significance of Accountancy in the Gilded Age
- Chapter 5
- 1897-1918: The Formation of an Accounting Profession
- The Progressive Movement
- The Efficiency Movement
- The Rise of Financial Capitalism
- The Role of the Accountant in the Corporate Reform Movement
- The Evolution of Professional Standards
- Accounting and Auditing Theory
- Developing Technical Standards
- The Significance of the Formative Period
- Chapter 6
- 1919-1945: Accountancy Comes of Age: The Interwar Period
- World War I: The Beginnings of Cooperative Capitalism
- A Profession Divided
- Educational Standards
- Accounting Theory
- The Decade of the Thirties
- Income Determination
- Defining the Independent Audit Function
- The Significance of the Interwar Period
- Chapter 7
- 1946-1972: Expansion and Controversy: Accountants in an Age of Uncertainty
- The Employment Act of 1946
- Challenges to the Property Rights Paradigm
- Inflation Accounting: The Political Debate
- The Development of a New Standard-Setting Process
- Corporate Social Responsibility
- Managerial Accounting: Revolution or Suppression?
- Taxation: The New Growth Area
- External Auditing
- Criticisms and Responses
- The Challenge to Accounting Education
- The Significance of Accounting in an Uncertain Age
- Chapter 8
- 1973-1995: Accountancy and the Global Capital Market: From the Trueblood Report to the Jenkins Committee
- The Changing Profession and Markets
- The Environment: Society En Masse and Global Change
- Market Characteristics
- Private Sector Reform
- Regulation, Litigation, and Oversight
- In Search of Orthodoxy
- The FASB: Products and Controversy
- The SEC and the Profession
- Scope of Services
- Public Practice
- Government and Nonprofit Practice
- Corporate Practice
- Academic Accountancy
- Accounting's Heritage and Its Future
- Notes
- Bibliography
- Index
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