The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 19

This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divide

This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian

These reprints of articles, lectures and talks cover the period 1949 – 1980. They chart the development of the academic subject of accountancy and illustrate

This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is ther