A history of financial accounting
A history of financial accounting
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财务会计的历史
DOI：
10.2307/2596802
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发表时间：
1990
期刊：
影响因子：
--
通讯作者：
J. Edwards
中科院分区：
文献类型：
--
作者：
J. Edwards
本卷涉及会计的演变从最早的时代，并给予特别关注企业会计发展自工业革命。作者确定了英国公司采用的会计实践的各种来源，以证明已经发生的主要变化，何时发生以及为什么。
This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why.
The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.