History of Accountancy in the United States: The Cultural Significance of Accounting

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Overview

The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional ...
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Overview

The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
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Editorial Reviews

Booknews
A look at professional accounting from 1492 to 1995. In addition to examining the changes in how accounting has been done over these years in its major institutional domains of public practice, financial reporting, business management, government, and education, the authors discuss the relationships between developments in accounting and developments in the society at large. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

Table of Contents

Figures
Tables
Preface
Abbreviations
Introduction 1
Ch. 1 1492-1775: Accounting from Discovery to Revolutionary Times 11
Ch. 2 1776-1826: The Formation of a National Economy 32
Ch. 3 1827-1865: The Beginnings of Corporate America 63
Ch. 4 1866-1896: Accounting in the Gilded Age 103
Ch. 5 1897-1918: The Formation of an Accounting Profession 175
Ch. 6 1919-1945: Accountancy Comes of Age: The Interwar Period 235
Ch. 7 1946-1972: Expansion and Controversy: Accountants in an Age of Uncertainty 298
Ch. 8 1973-1995: Accountancy and the Global Capital Market: From the Trueblood Report to the Jenkins Committee 348
Notes 427
Bibliography 479
Index 559
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