The History of Accounting has been constructed from 68 items previously published between 1971 and 1998, representing the key works of 72 leading authors. The set is designed for a number of applications which include: a range of readings suitable for graduate and postgraduate courses on accounting history; background literature for courses dealing with particular aspects of accounting; an initial source of reference for students undertaking a doctoral thesis in accounting history, and the initial source of reference for existing members of faculty who decide to develop their research in this area. The set also provides a coverage of accounting history that meets the needs of business historians whose research encompasses financial matters.The set is divided into four separate volumes dealing with the following broad subject areas:* accounting research methods and twentieth century developments in accounting theory* record keeping systems and financial reporting procedures* cost and management accounting* the professionalisation of accounting.A significant feature of the study of accounting history in recent years has been the emergence of a widening range of theoretical approaches. The editor has therefore ensured that writers from these different traditions are fairly represented.
