Studies in Accounting History: Tradition and Innovation for the Twenty-First Century

Table of contents

• Title Page iii
• Contents v
• Preface vii
• Preface ix
• 1: Accounting History and Public Policy 1
• Conclusions 21
• NOTES 23
• References 24
• 2: Eugen Schmalenbach as the Founder of Cost Accounting in the German-Speaking World 29
• Conclusions 41
• NOTE 42
• References 42
• 3: Costing Activities: Alternative Views of History 45
• Introduction 45
• Conclusion 54
• References 55
• 4 - The Development of the Certified Public Accountant System in the People's Republic of China 57
• 5: Development of a "Philosophy of Disclosure" in Accounting Institutions of Japan 71
• Introduction 71
• Conclusion 85
• References 89
• 6: The Development of the Japanese Railway Accounting System: The Japanizing Process of the British System, 1885-1950 93
• Introduction 93
• Conclusion 112
• References 113
• 7: An Introduction to Strategic Management Accounting 115
• Introduction 116
• NOTES 132
• 8: Secret Accounting in New Zealand: P&O and the Union Steam Ship Company, 1917-1936 135
• References 156
• 9: The Relationship between the Bookkeeping Systems of Pacioli and Schweicker 159
• Introduction 159
• Conclusion 165
• References 166
• 10: Accounting Change and the Emergence of Management Accounting 169
• References 186
• 11: Public Sector Accounting in Australia 191
• Introduction 191
• Conclusion 202
• References 203
• 12: Notice on the Meat Supply in Burgos, 1536-1537: Ledger of the Town Meat Purveyor Esteban Hernández-Esteve 207
• Introduction 207
• Conclusion 232
• References 233
• 13: The Development of Walter Mahlberg's Inflation Accounting and Valuation Theories in the Light of Contemporary, Critiques by Schmalenbach and Schmidt 239
• Conclusion 254
• NOTES 255
• References 256
• Index 259
• Bbout the Editors and Contributors 263

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