Accounting in Australia, 1st Edition

  • Published By:
  • ISBN-10: 131796392X
  • ISBN-13: 9781317963929
  • DDC: 657.0994
  • Grade Level Range: College Freshman - College Senior
  • 584 Pages | eBook
  • Original Copyright 2014 | Published/Released December 2015
  • This publication's content originally published in print form: 2014

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About

Overview

The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Introduction.
Acknowledgments.
Early Accounting Records.
1: R.H. Goddard, “An Historical Survey,” Chartered Accountant in Australia, VIII (1938) 681-697.
2: L. Goldberg, “Some Early Australian Accounting Records,” Australian Accountant, XXII (1953) 346-355.
3: D.S. Macmillan and H. McCredie, “Accounting for a Scottish Venture in Colonial Development” Bulletin of the Business Archives Council of Australia, I, ix (1961) 66-83.
4: R.H. Parker, “Bookkeeping Barter and Current Cash Equivalents in Early New South Wales” Abacus, 18 (1982) 139-151.
The Financial Year.
5: H.W. Arndt, “The Financial Year” Australian Quarterly, June 1963, pp. 51-56.
6: P.W. Marsland, “For the Year Ended Why June 30?”, Chartered Accountant in Australia, October 1979, 23-26.
Corporate Financial Reporting.
7: RW. Gibson, “Development of Corporate Accounting in Australia,” Accounting Historians Journal. VI (Fall 1979) 23-38.
8: Richard D. Morris, “Corporate Dislosure in A Substantially Unregulated Environment” Abacus, 20 (1984) 52-86.
9: G. Whittred, “The Evolution of Consolidated Financial Reporting in Australia,” Abacus, 22 (1986) 103-120.
10: S.A. Zeff, Forging Accounting Principles in Australia, Australian Society of Accountants Bulletin No. 14, 1973.
11: RW. Gibson, “Episodes in the Australian Tax Accounting Saga,” Accounting Historians Journal, Fall 1984, pp. 77-99.
12: RD. Morris and M.R Barbera, “A Chronology of the Development of Corporate Financial Reporting in Australia: 1817 to 1988” (not Previously Published).
Audit.
13: “Origin and Development of the Audit of the Accounts of the State” Appendix I, pp. 214-241 of the New South Wales Auditor-General's Office Manual (1963).
14: RW. Gibson and R Arnold, “The Development of Auditing Standards in Australia” Accounting Historians Journal, 8 (Spring 1981) 51-65.
Professional Accountancy.
15: Macdonald, O.R. “Historical Survey 1886-1930,” Commonwealth Accountants' Year Book 1936, 5-55.
16: R.M. Steele, “An Accountant Takes Stock of the Past and Glances into the Future,” Part 1, Chartered Accountant in Australia, September 1950. 161-17l.
17: J.J. Gavens, “An Historical Perspective of Integration of the Australian Accounting Profession.” Paper given at AAANZ Conference, Sydney. 1985.
18: N.J. Marshall, “Genealogies of Members Firms,” pp. 100-126 of A Jubilee History 1928-1978 (Melbourne: The Institute of Chartered Accountants in Australia, Victoria Branch, 1978).
Accounting Literature.
19: RH. Parker. “Australian Writings on Accounting. 1871-1900” (not previously published).
20: L. Goldberg. “The Search for Scouller: An Interim Report,” Accounting History Newsletter, No.8. Winter 1984. 28-30.
21: RG. Walker, “A Case Remaining Unanswered: Business First in Accountancy. 1928,” The A.A.U.T.A. News Bulletin, December 1971, 64-71.
22: L. Goldberg, “The Publication of Accountancy Books in Australia,” Association of University Teachers of Accounting Newsletter, No.3, December 1950, 7-9.
23: RJ. Chambers, “The Development of the Theory of Continuously Contemporary Accounting.” pp. v-xxvii of reprint of Accounting Evaluation and Economic Behavior (Houston: Scholars Book Co., 1974).
Biographies and Bibliographies.
24: RS. Brown, “Raymond John Chambers: A Biography,” Abacus, 18 (1982) 97-105.
25: W. Prest. “AAF and the Commonwealth Grants Commission,” pp. 209-225 of Chambers, R.J., Goldberg, L., and Mathews, RL. (eds.). The Accounting Frontier (Melbourne: Cheshire, 1965).
26: RH. Anderson, “A Bibliography of Australian Writings on Cost Accounting 1910-1935,” Accounting History Newsletter, No.8 (Winter 1984) 9-15.
27: RW. Gibson (ed.), “Chronological List of Books and Articles on Australian Accounting History,” updated from Accounting History Newsletter, No. 16, Winter 1988, pp. 21-36.