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Pastoral Accounting in Colonial Australia : a Case Study of Unregulated Accounting.
First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Taylor and Francis,
2014.
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| Colección: | Routledge new works in accounting history.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Title Page; Copyright Page; Dedication; Table of Contents; Abstract; Acknowledgments; Tables; Abbreviations; Chapter 1. Introduction; A Scenario for Investigation; Scope and Purpose of the Research; Period Selection; Historical Methodology Employed; Limitations of the Study; Literature Selection; Pattern of Analysis; Part I: Literature Review; Chapter 2. Accounting Development and Environmental Factors; Accounting Development; Accountability Considerations; Colonialism; Environmental Factors; Classification of Environmental Factors; Culture; Summary.
- Chapter 3. Nineteenth Century Pastoral EnvironmentPastoral Industry Environment; Settlement to 1850; 1851 to 1870; 1871 to 1890; 1891 to Federation; Overview; Possible Implications of Pastoral Industry Environment for Accounting Practice; Station Environment; Station Establishment and Community; Pastoral Prosperity; Station Working Conditions; Possible Implications of Station Environment for Accounting Practice; Summary; Part II: Examination of Surviving Pastoral Business Records; Chapter 4. Research Methodology; Research Sample; Determining the Research Sample.
- Tracing Surviving Business RecordsComposition of Research Sample; Types of Surviving Business Records Examined; Process Applied in Gathering Oral Evidence; Chapter 5. Backgrounds of Pastoralists Whose Business Records are Examined; Specific Backgrounds; Armytage; Beggs; Black Bros. (& Smith); Clyde Company/Russell, G.; Corney; Cumming; Currie; Dennis; French; Hood; Hope; Jamieson; Kininmonth; Mackinnon; Macknight and Irvine; McIntyre; Millear, Maidment and Austin/Millear; Miller and Tulloh; Officer; Ritchie; Robertson/Patterson; Russell, P.; Russell, T. et al.; General Observations.
- Origin and OccupationClass; Marriage; Religion; Second Generation; Service to Community; Conclusion; Chapter 6. Pastoral Accounting Records in Review; Armytage; Beggs; Black Bros. (& Smith); Clyde Company/Russell, G.; Corney; Cumming; Currie; Dennis; French; Hood; Hope; Jamieson; Kininmonth; Mackinnon; Macknight and Irvine; McIntyre; Millear, Maidment and Austin/Millear; Miller and Tulloh; Officer; Ritchie; Robertson/Patterson; Russell, P.; Russell, T. et al.; Chapter 7. Structure and Usage of Nineteenth Century Pastoral Accounting Information; Accounting Information of a Financial Nature.
- LedgersOriginating Entry Records; Control of Expenditure; Involvement of Professional Accountants; Major Accounting Practices Adopted in Preparing Accounts; Minority Accounting Practices; Financial Records Lags by Type; Accounting Information of a Non-Financial Operating Nature; Stores; Stock; Shearing; Bale; Wool Production; Lambing Production; Volume Records Lags by Type; Influence of Professional Accountants; Combined Use of Financial and Volume Records; Conclusion; Part III: Probable Explanations and Conclusion; Chapter 8. Explanations for Accounting Practices; Cultural.