The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker

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Psychology Press, 1997 - BIOGRAPHY & AUTOBIOGRAPHY - 261 pages
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This collection of commissioned papers from some of the world's most renowned scholars in accounting celebrates the academic achievements of Professor Bob Parker. Reflecting his contribution to the history of accountancy, the volume studies the development of accounting in an international context. Basil Yamey analyzes the interesting diversity of accounting in Europe from late medieval times to 1800. The 19th century development of the profession in the UK and Australia is examined by Tom Lee and by Edwards, Carnegie and Cauberg; Lee Parker looks at the topical area of professional conduct; Richard Morris charts the influence of England on Australia in the development of one type of corporate legal form; Bell, Peasnell, Tweedie and Whittington analyze aspects of current value accounting; Steve Zeff adds to his work on political influence on standard setting by looking at a recent US example; Gray and Roberts seek to explain patterns of foreign listing on the London Stock Exchange; finally, Segun Wallace studies the development of accounting research in the UK.
 

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Contents

INTRODUCTION
1
DIVERSITY IN MERCANTILE ACCOUNTING IN WESTERN EUROPE 13001800
12
THE INFLUENCE OF THE INDIVIDUAL IN THE PROFESSIONALISATION OF ACCOUNTACY The case of Richard Brown and The Society of ...
30
THE INCORPORATED INSTITUTE OF ACCOUNTANTS VICTORIA 1866 A study of founders backgrounds
49
PRACTITIONER PERSPECTIVES ON PERSONAL CONDUCT Images from the world of business 190055
68
THE ORIGINS OF THE NOLIABILITY MINING COMPANY AND ITS ACCOUNTING REGULATIONS
90
ANOTHER LOOK AT THE DEPRIVAL VALUE APPROACH TO DEPRECIATION
122
THE END OF THE CURRENT COST REVOLUTION
149
PLAYING THE CONGRESSIONAL CARD ON EMPLOYEE STOCK OPTIONS A fearful escalation in the impact of economic consequences lobbyi...
177
FOREIGN COMPANY LISTINGS ON THE LONDON STOCK EXCHANGE Listing patterns and influential factors
193
THE DEVELOPMENT OF ACCOUNTING RESEARCH IN THE UK The need to put accounting back into it
218
INDEX
255
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About the author (1997)

Parker is Professor of Accounting, University of Exeter, and Professorial Research Fellow, Institute of Chartered Accountants of Scotland.

Cooke is of the University of Reading.

Nobes is of the University of Reading.

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