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Full Description
First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.
Contents
Introduction Chapter 1: Pacioli's Legacy Chapter 2: Financial Accounting Practice 1600-1970: Continuity and Change 10. Notes Chapter 3: A Recent History of Financial Reporting in the UK and US Chapter 4: A History of Management Accounting Through the 1960 Chapter 5: The Impact of Advancements in Manufacturing and Information Technology on Management Accounting Systems Chapter 6: A History of the Professionalisation of Accountancy In the UK and the US Chapter 7: Information Technology and the Accountancy Profession
