Author Description

This volume celebrates the 500th anniversary of the appearance of the first published book on double entry bookkeeping, written by the Franciscan friar Luca Pacioli, who has been described as 'the father of accounting' and 'the first academic accountant'. It is the first major international review of accounting theory to focus on the contributions of its leading thinkers. Compared with other academic disciplines, very few attempts have been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. It is a reflection of the nature of accounting as a practical discipline that each of the thinkers discussed has been concerned to use accounting theory to help solve practical accounting problems. All have helped shape modern accounting practice in a fundamental way. Written by leading experts within their respective countries, the studies in this volume provide a unique guide to the development of current accounting theory and practice in regions as diverse as the USA, Japan and Europe.