A history of accountancy in the United States: the cultural significance of accounting
Ohio State University Press, 1998 - Business & Economics - 577 pages
In this edition, the authors present the research done during the fifteen years since the book's initial publication. They have also reconsidered their earlier material -- for which they won the Hourglass Award of the Academy of Accounting Historians -- especially their discussion of the relationship between developments in accounting and in society.Gary John Previts is a professor of accountancy at the Weatherhead School of Management at Case Western Reserve University. He is the author of several books on accounting, including Historical Perspectives of Selected Financial Accounting Topics.
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AAPA academic acceptance accounting education accounting profit accounting theory AICPA American Accounting argued assets audit auditors balance sheet bank became bookkeeping capital market century certificates Certified Public Accountants Charles Waldo Haskins clients colonies commercial Commission Committee companies competition concept concluded corporate cost accounting countants criticism debate decade demands depreciation disclosure discussion dividends double entry early earnings economic entity established FASB federal financial reports financial statements firms funds historical cost income income statement increased industrial investment investors issue Journal of Accountancy legislation liability major ment merchant nomic operations Paton percent period political practitioners profes professional profit proprietary Public Accountants railroads reform responsibility revenues role social society stockholders suggested theorists tion trade U.S. Congress U.S. Steel Uniform Accounting United Wall Street Journal York York Stock Exchange