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The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Oratory and sermons had a fixed place in the religious and civic rituals of pre-modern Muslim societies and were indispensable for transmitting religious knowledge, legitimising or challenging rulers and inculcating the moral values associated with being part of the Muslim community. While there has been abundant scholarship on medieval Christian and Jewish preaching, Linda G. Jones's book is the first to consider the significance of the tradition of pulpit oratory in the medieval Islamic world. Traversing Iberia and North Africa from the twelfth to the fifteenth centuries, the book analyses the power of oratory, the ritual juridical and rhetorical features of pre-modern sermons and the social profiles of the preachers and orators who delivered them. The biographical and historical sources, which form the basis of this remarkable study, shed light on different regional practices and the juridical debates between individual preachers around correct performance.
We, the King challenges the dominant top-down interpretation of the Spanish Empire and its monarchs' decrees in the New World, revealing how ordinary subjects had much more say in government and law-making than previously acknowledged. During the viceregal period spanning the post-1492 conquest until 1598, the King signed more than 110,000 pages of decrees concerning state policies, minutiae, and everything in between. Through careful analysis of these decrees, Adrian Masters illustrates how law-making was aided and abetted by subjects from various backgrounds, including powerful court women, indigenous commoners, Afro-descendant raftsmen, secret saboteurs, pirates, sovereign Chiriguano Indians, and secretaries' wives. Subjects' innumerable petitions and labor prompted – and even phrased - a complex body of legislation and legal categories demonstrating the degree to which this empire was created from the “bottom up”. Innovative and unique, We, the King reimagines our understandings of kingship, imperial rule, colonialism, and the origins of racial categories.
A definitive analysis of the most successful tribute system in the Americas as applied to Afromexicans During the eighteenth century, hundreds of thousands of free descendants of Africans in Mexico faced a highly specific obligation to the Spanish crown, a tax based on their genealogy and status. This royal tribute symbolized imperial loyalties and social hierarchies. As the number of free people of color soared, this tax became a reliable source of revenue for the crown as well as a signal that colonial officials and ordinary people referenced to define and debate the nature of blackness. Taxing Blackness: Free Afromexican Tribute in Bourbon New Spain examines the experiences of Afromexican...
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
This book, first published in 1988, is an English translation of the sixteenth-century Spanish treatise Tratado de Cuentas or On Accounts by Diego del Castillo. The broad purpose of this work is to make this treatise and the issues it raises in accounting history better known. Despite its importance to the field, the Tratado has until this point been relatively inaccessible. The Tratado is a legal treatise with legal implications – accounting activity has always had social consequences, and as a result, accounting practices have been subject to and shaped by legal constraints throughout their history. This work makes clear the important relationship between law and accounting.
Vols. for 1963- include as pt. 2 of the Jan. issue: Medical subject headings.
A collection of essays by leading historians of early modern Europe and the U.S., this books explores how merchants, entrepreneurs, and other early modern capitalists viewed themselves.