Two Hundred Years of Accounting Research

This is the first and only book 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. 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. 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.

Introduction
The need for a broad international survey
Accounting research as an intellectual endeavour
The methodology pursued
Overview of the book
The nineteenth century: an international survey
The pioneers of early accounting research
Theories of 'accounts'
Personalistic versus materialistic theories of 'accounts'
The proprietary theory
The entity theory
Other accounting theories
Developments in budgeting, valuation, depreciation and costing
Further advances, particularly in cost and factory accounting
Concluding remarks Appendix References
German language area: first half of the twentieth century
Introduction
'Accounts' as the centre of theories
The inflation after World War I and accounting theories
The impact of hyperinflation
Competing Bilanztheorien
Charts and master charts of accounts and state interference
Cost accounting and its contributions
Expenditures, expenses, and costs
The theory of costing
Cost systems and applications
Publications on accounting history (1900-1950
The international influence of German accounting References (referral to end of Chapter 4
German language area: second half of the twentieth century
Introduction
Financial accounting theories
Cost and managerial accounting 208
Production theory and cost theory 210
Investment based cost accounting 213
Information economics, agency theory, and related approaches
German versions of marginal costing
Concepts and applications of full and variable cost accounting
Historical accounting research by Germans, Austrians and Swiss (1950-2000
Accounting academics' attitudes in Germany, Great Britain, and North America References for Chapters 3 and 4
Italy: first half of the twentieth century
Introduction
Late publications by Cerboni, Rossi, and Besta
Zappa's contributions
Studies in cost accounting
Theoretical accounting studies by other Italian scholars
Italian scholars and accounting history References
Accounting research in Italy: second half of the twentieth century
Introduction
Ragioneria and economia aziendale
Financial accounting
Cost and managerial accounting
Novel accounting trends
Historical studies of the period References
Accounting research in the French language area: first half of the twentieth century
Introduction
Studies in accounting history
Theory and practice of financial accounting
Cost accounting and managerial control
Inflation and price-level adjustments
Charts of accounts and public supervision
Conclusion References
Accounting research in the French language area: second half of the twentieth century
Introduction
General financial accounting, social and governmental accounting
International accounting harmonization and related topics
Matrix methods and event theory
Cost and managerial accounting
French historical studies in accounting References
Accounting publications and research in Spain: first half of the twentieth century
Introduction
Main doctrinal trends and major topics of Spanish studies
Accounting as a science
Major accounting theories
Purpose of accounting, and information for decision making
Government Accounting
Specialized accounting
Accounting adjustments and the Spanish term of 'balance'
Classification of accounts
Classification of transactions and
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Two Hundred Years of Accounting Research

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