tailieunhanh - Two Hundred Years of Accounting Research

This book is based on a series of papers and other material that the author (occasionally in co-authorship with others – see Acknowledgements) has written during the last decade or more. Several of these papers were from the very outset intended to be integrated in this book, but no chapter is identical to any previously published material. Other chapters are new and exclusive to this book. We hope that this is more than a collection of incidental articles but a systematic survey of the efforts that academics and theoretically oriented accounting practitioners made over a period of some 200 years | Two Hundred Years of Accounting Research An international survey of personalities ideas and publications Richard Mattessich Routledge Taylor Francis Group Two Hundred Years of Accounting Research This book offers a rich survey of the efforts that accounting academics and often enough theoretically inclined practitioners have invested in accounting research during a 200-year period. Although there are several prominent historical books and encyclopaedias on accounting history an integrated work concentrating on accounting research from an international point of view has long been overdue. Mattessich s book is the first and only one to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English German Italian French and Spanish language areas it also contains chapters dealing with research in Finland the Netherlands Scandinavia Russia Poland and the Ukraine as well as Argentina and Japan. A separate chapter summarizes research activity in the rest of the globe from Eastern Europe to Israel the Arab and African countries as well as India China and other countries of the Far East. In a time of financial globalization familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent comprehensive research activity in the English language area. This book fulfils both of those needs it may serve practitioners and auditors all over the world no less than students of accounting interested in the evolution of its research efforts. It also offers a survey of the present state of the art from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting finally it casts a glance into the future. Richard Mattessich is Professor Emeritus of Accounting at the Sauder School of Business University of British Columbia Canada. He has received many