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当代世界学术名著:美国会计史(会计的文化意义)

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《美国会计史》是所有会计研究人员和会计历史学家的必读书,可以推荐给高年级的学生。大西洋两岸所有执业人员的书架上都应当有这本书。
——《会计与企业研究》
这是一本可读性很强的书……虽然这本书主要描述的是美国历史上早期的发展,但它的主要优势在于它向各种会计制度的现状提出了挑战,向现行会计实务和会计教育所基于的整个理论框架提出了挑战。在现在这个时代,有必要写一本这样的书。
——《会汁评论》
作者考虑到会计在其每个主要制度领域中的发展,包括公共执业、财务报告、企业管理、政治和教育,阐述了自本书初版以来的50年间的研究成果,从而使读者可以了解最新情况。他们还重新考虑了早期的资料一这些早期资料为他们赢得了会计历史学家学会的奥尔格拉斯奖——尤其是关于会计发展和社会总体发展之间关系的讨论。
Content Description

《当代世界学术名著:美国会计史(会计的文化意义)》侧重于会计文化意义的阐述,以美国建国后经济与会计发展特点为主线,依照时间顺序,以殖民地时期、建国以后国民经济的形成、美国公司制的起源、镀金时代、第一次世界大战和第二次世界大战以后至FASB成为准则制定机构等几个关键事件作为分水岭,从美国注册会计师职业,会计记录、确认、计量、披露的程序与规范,会计理论的形成与不断发展,会计教科书和会计教育等方面进行全面而精辟的描述、记载与分析。全书共8章,史料确切,立论公允,为研究和了解美国的会计如何随着它的经济腾飞而发展提供了重要的历史证据。
《美国会计史》的出版,既为相关的研究者提供了重要的参考资料,也为会计学的史证研究提供了重要的、典型的历史证据。此外,该书还将有助于高等院校的会计学研究生了解和掌握美国会计的发展历程,深入理解若干会计理论问题(如会计思想、会计概念、会计观点等)的发展脉络。
Author Description

加里·约翰·普雷维茨(Gary John Previts),凯斯西部储备大学维德黑德管理学院会计学教授,注册会计师,曾撰写《若干财务问题的历史观点》和《注册会计师服务的范畴》等多部会计学著作。
Catalogue

导论
哥伦布和“新世界秩序”
关于复式簿记的起源
第一本出版的会计书籍
会计与资本主义
关于术语的演化
资本市场时代与会计实务
会计与产权

第1章 从发现美洲大陆到工业革命时期的会计(1492—1775)
从一洲到一国
新世界秩序的意识形态
合资的产生及资本的形成
影响英国殖民地的早期著作和教育
资本市场、投机和早期公开发行股票的企业
会计实务和一些早期的公共会计师
重商主义
政府会计
工业革命前会计的文化意义

第2章 国民经济的形成(1776-1826)
新国家的政治经济状况
美国的商业结构
资本市场
联邦制拥护者的政策
新国家里的会计师
我们祖先的账目
会计室
会计师教育
早期的教科书
会计实务及披露
成本/管理会计
政府和会计
新国家中会计的重要性

第3章 美国公司制的起源(1827—1865)
南北战争前美国的经济和人口状况
资本市场与财务信息披露
会计教育和实务
业务出版物
蒸汽船和驿站马车
审计和早期的年报
南北战争前的管理会计:沉默、蓬勃的时代
税务、政府会计和非营利组织会计
南北战争前的会计理论
会计的社会影响

第4章 镀金时代的会计(1866一1896)
镀金时代的政治和社会环境
社会哲学
美国宪法、公司和劳工
政治、恐慌以及人民党主义
资本市场、铁路、工业以及财富
会计、报告及分析
披露
会计职业的起源
会计师的高等教育
教科书和教学
“前古典”理论的起源
面向管理会计和规模经济
镀金时代会计的文化意义

第5章 会计职业的形成(1897-1918)
进步主义运动
效率运动
金融资本主义的崛起
公司改革运动中会计师的作用
职业准则的发展
会计与审计理论
建立技术准则
会计职业形成期的重要意义

第6章 会计职业发展成熟:战争期间(1919-1945)
第一次世界大战:“合作资本主义”兴起
职业分化
教育标准
会计理论
30年代
收益决定
定义独立审计职能
战争期间的重要性

第7章 扩张与争议:不确定时期的会计(1946—1972)
1946年《劳工法》
对产权范式的挑战
通货膨胀会计:一场政治争论
新准则制定程序的发展
公司的社会责任
管理会计:变革,抑或抑制?
税收:新的增长点
外部审计
批评与回应
会计教育面临的挑战
不确定年代中会计的重要性

第8章 会计与全球资本市场:从特鲁伯鲁特报告到詹金斯委员会(1973—1995)
变化的职业与市场
环境:社会总体与全球变革
市场特征
民间组织改革
管制、诉讼与监督
寻找正统理论
财务会计准则委员会:成果与争议
证券交易委员会与职业界
服务范围
公共执业
政府与非营利执业
公司实务
会计学术界
会计的继承与未来
参考文献
译后记
Book Abstract

会计机构与披露的政治学
职业人员在确保投资过程的公平与恰当方面的技能高度影响着资本市场社会,因此职业会计人员(《华尔街日报》的李·伯顿(Lee Ber-ton)将他们称为“私人牧师”)受到越来越频繁的监管也在人们的预料之中(Berton and Schiff,1990)。
从20世纪70年代中期开始,国会就对会计职业的作用产生了日益增加的兴趣,国会议员约翰·摩斯(John Moss)和参议员李·梅特卡夫(Lee Metcalf)在国会第94次会议期间召开的一系列听证会证明了这一点。这些听证会给了会计职业一个回应批评的机会,并且有机会处理一份题为《会计机构》的职员报告中提出的问题( U.S.Congress,1976)。后来摩斯和其他同事一起向众议院提交了一份议案,即公共会计监管法案,以成立全国证券交易管理委员会会计职业组织,如果独立的公共会计师要向证券交易委员会提交审计报告就必须在这个组织注册。这份议案没有成功。同时,美国注册会计师协会在组织内部建立了会计师事务所部和公众监督委员会,以此回应摩斯议案中提出的问题(Congressional Record,1978)。
此后围全对会计职业的兴趣越来越大。例如,在1985-1988年期间,会计界就受到了20多起由共和党人约翰·丁格尔(John Dingell)召开的监督听证会(Dem.,16th Dist.,Michigan),他是美国众议院能源和商务委员会下属的监督与调查附属委员会的主席。1985年的听证会从2月开始,一直持续到当年的秋季。该听证会处理了与会计师事务所独立性有关的服务范围问题和证券交易委员会将规则制定委派给民间组织财务会计准则委员会。
作为1985年听证会的一部分,丁格尔在8月15日的信件中要求大型会计师事务所回答一份问卷调查,这个问卷按照10-K表格(上市公司必须提交给证券交易委员会备案的表格)的顺序排列。1985年9月,包括普华和塞尔斯在内的事务所填写的内容披露了高级合伙人个人收入水平,以及其他之前没有获得的关于事务所的信息。事务所发现这些答案是“自愿”提供的,因为不存在关于这种史无前例的披露的法律要求(Connor,1985)。
20世纪90年代的听证会和建议反映了大众媒体所概括的特征“储蓄与贷款激烈反对会计人员”。国会的另一成员,共和党人朗·怀登(Ron Wyden)(Dem.,3d Dist.,Oregon)建议立法机关修改他的1986年议案的早期版本,规定“审计人员……应提早发出警告……以阻止这种灾难再次发生”。“人们不能说”,怀登认为,“会计人员造成了储蓄和贷款的混乱,但是他们确实应该察觉这些金融行为”(Cowan,1990)。
总的来说,这一系列漫长的听证会提出了在证券法的规定下对公众持股公司进行审计的独立审计人员应发挥的作用。这些联邦法律规定的公共审计的特权为解决全国范围内的会计问题提供了一种政治途径,也带来了更大的社会影响。例如在1987年,为了对公众和政治关注做出回应,也为了“开放”公共会计职业并促进竞争以及事务所同潜在客户之间的联系,美国注册会计师协会重新起草了宣言,第一次明确地包含服务公众利益的书面承诺。对于服务广告的禁止令也被修改了,从而为更加具有竞争性的服务定价开辟了道路。全国会计师联合会努力将其身份扩展到面向管理会计的需要上来,1991年经投票决定它更名为管理会计协会。在此之前,美国注册会计师协会扩展了董事会的代表面,包含了三名“公众”成员。
……

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