会計史研究と会計思想の発展<br>Doing Accounting History : Contributions to the Development of Accounting Thought (Studies in the Development of Accounting Thought)

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会計史研究と会計思想の発展
Doing Accounting History : Contributions to the Development of Accounting Thought (Studies in the Development of Accounting Thought)

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  • 製本 Hardcover:ハードカバー版／ページ数 240 p.
  • 言語 ENG
  • 商品コード 9780762309832
  • DDC分類 657.0973

基本説明

With the full endorsement of the Academy of Accounting Historians.

Full Description

This is a collection of eleven essays authored by prominent accounting historians and designed to aid potential as well as experienced researchers in the methodologies and resources available for scholarly work in accounting history. The project, of which this book is the end product, has the full endorsement and backing of the Academy of Accounting Historians. Chapters on resources include the finding and utilization of archival materials (including ancient forms); the growing importance of the Internet in historical research and the Accounting Research Database as a vital, contemporary finding aid; the possibilities for joint venturing with accounting practitioners and their organizations; and the pivotal influence and immediacy of oral history. Methodological chapters explore the advantages and pitfalls of archival research; the synergistic relationships that exist between accounting and economic history, including business history and capital-markets research; the techniques for doing biography; and the issues involved in writing to historical paradigms.

Contents

Divergent streams of accounting history - a review and call for confluence, R.K. Fleischman, V.S. Radcliffe; archival research methodology, R.K. Fleischman, T.N. Tyson; accounting historiography using ancient source -: problems and rewards, G.L. Vollmers; the theory/practice schism in cost accounting history - new insights from archival research, R.K. Fleischman; histories outside the mainstream: oral history and nontraditional approaches, T.D. Hammond; biographical research in accounting, D.L. Flesher, T.K. Flesher; business history and its implications for writing accounting history, P.J. Miranti; on integrating empirical and financial historical accounting research, R.J. Bricker, N. Chandra; involving practitioners in accounting history - autobiographical vignettes, R.G. Vangermeersch; the use of the internet in accounting history research, L. Goodman, D. Palmon; the accounting historians journal Index: employing the accounting research database to profile and support research, G.J. Previts et al.