More Than A Numbers Game. A Brief History Of Accounting

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The world certainly suffers no shortage of accounting texts

Each chapter covers a controversial topic that emerged over the past century

Historical background and discussion of people involved give relevance to concepts discussed

How this happened makes for a good business story

Ideas presented come from a career spent working with accounting information.

Instead it offers a history of ideas

King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S

More Than a Numbers Game A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University

Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud

The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later

The author shows how economics, finance, law and business customs contributed to accounting's development

The many out there help readers prepare, audit, interpret and explain corporate financial statements

This book is not another description of accounting scandals

What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility

Corporate accounting

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