American Accounting History (The Cultural Significance of Accounting)

Author: Gary John Previtz
Publisher:
Publish Date: 2007-02-02
Features: This book focuses on elaborating the cultural significance of accounting, with the economic and accounting development characteristics after the founding of the United States as the main thread. It follows a chronological order, using several key events as milestones, such as the colonial period, the formation of the national economy after the founding of the United States, the origin of the American corporate system, the Gilded Age, World War I, and the post-World War II period until the FASB became the standard-setting body. It provides a comprehensive and incisive description, documentation, and analysis of the American certified public accounting profession, the procedures and norms of accounting records, recognition, measurement, and disclosure, the formation and continuous development of accounting theory, accounting textbooks, and accounting education. The book consists of 8 chapters, with accurate historical records and fair arguments, offering important historical evidence for studying and understanding how American accounting developed alongside its economic boom. The publication of A History of American Accounting not only provides important reference materials for relevant researchers but also offers significant and typical historical evidence for the historical research of accounting. Additionally, the book will help accounting graduate students in higher education understand and master the development of American accounting, enabling them to gain a deeper understanding of the evolution of certain accounting theories (such as accounting thought, accounting concepts, and accounting perspectives).