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The Routledge companion to accounting history / edited by John Richard Edwards and Stephen P. Walker

Secondary Author Edwards, J. R.
Walker, Stephen P.
Country Reino Unido. Edition 2nd ed Publication London : Routledge, 2020 Description XVI, 734 p. : il. ; 26 cm Series Routledge companions in business, management and accounting ISBN 978-0-8153-7586-9 CDU 657(091)
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Item type Current location Call number Status Date due Barcode Item holds
Monografia Biblioteca Geral da Universidade do Minho
BGUM 657(091) - R Checked out 2022-09-05 474664
Monografia Biblioteca Geral da Universidade do Minho
BGUM 657(091) - R Available 474731
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Enhanced descriptions from Syndetics:

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day.

No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them.  Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state.

Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

Table of contents provided by Syndetics

  • List of illustrations (p. x)
  • List of contributors (p. xi)
  • Acknowledgements (p. xvi)
  • Introduction: synthesis and engagement (p. 1)
  • Part I The discipline (p. 9)
  • 1 Structures, territories and tribes (p. 11)
  • 2 Historiography (p. 32)
  • 3 Subjects, sources and dissemination (p. 54)
  • Part II Technologies (p. 77)
  • 4 Ancient accounting (p. 79)
  • 5 Bookkeeping (p. 102)
  • 6 Mechanisation, computerisation and information systems (p. 136)
  • Part III Theory and practice (p. 157)
  • 7 Financial accounting theory (p. 159)
  • 8 Financial accounting practice (p. 185)
  • 9 Management accounting: theory and practice (p. 214)
  • 10 Auditing (p. 252)
  • Part IV Institutions (p. 277)
  • 11 Professionalisation (p. 279)
  • 12 Accounting practitioners, work and organisations (p. 307)
  • 13 Education (p. 346)
  • 14 Regulation (p. 363)
  • Part V Economy (p. 387)
  • 15 Agriculture (p. 389)
  • 16 Mercantilism (p. 410)
  • 17 Capitalism (p. 427)
  • 18 Railroads (p. 443)
  • 19 National accounting (p. 466)
  • 20 Scandals (p. 482)
  • Part VI Society and culture (p. 507)
  • 21 Gender (p. 509)
  • 22 Race and ethnicity (p. 530)
  • 23 Colonialism and indigenous peoples (p. 553)
  • 24 Emancipation (p. 578)
  • 25 Religion (p. 602)
  • 26 Creative arts (p. 629)
  • Part VII Polity (p. 649)
  • 27 The state (p. 651)
  • 28 Military (p. 673)
  • 29 Taxation (p. 694)
  • Index (p. 716)

Reviews provided by Syndetics


In this first book of its kind, Edwards and Walker (both, Cardiff Business School, UK) bring together leading writers and accounting educators to provide a historical survey of the evolution of the accounting profession and its wide-ranging influence on society and culture. Spanning ancient civilizations to contemporary institutions, this fascinating compilation provides an interdisciplinary perspective of the historical knowledge about accounting and unique insight into the pervasiveness of the often arcane and traditionally innocuous practice of accounting on areas as divergent as the economy and politics, fine arts, popular culture, religion, and the Web. The book's 28 chapters are divided among seven parts: "The Discipline," "Technologies," "Theory and Practice," "Institutions," "Economy," "Society and Culture," and "Policy." The writing style is scholarly, and each essay ends with a list of key terms and an extensive reference list. The breadth of coverage and the integration of accounting into other fields of study make the book an invaluable resource and a premier reference. Summing Up: Highly recommended. Accounting and business history collections, upper-division undergraduate through faculty and research. S. R. Kahn University of Cincinnati

Author notes provided by Syndetics

John Richard Edwards is Professor of Accounting at Cardiff University, UK.
Stephen P. Walker is Professor of Accounting at the University of Edinburgh, UK.

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