Get Accounting for Success: A History of Price Waterhouse in PDF

By David Grayson Allen, Kathleen McDermott

Set firmly in the higher context of yank company background, "Accounting for Success" lines the evolution of the century-old, distinctive accounting enterprise of rate Waterhouse (PW). Allen and McDermott divide PW's background into 3 exact classes. the 1st (1890 to the mid-1920s) covers the institution of the yankee outpost of a British mum or dad and the Americanization of its perform. the second one (the subsequent forty years) highlights PW's upward thrust to unmatched specialist management and the real function performed by way of the audit. The 3rd (the Seventies on) makes a speciality of PW's reaction to the demanding situations led to by means of the globalization of the financial system, heightened pageant between agencies, and the expansion of nonaudit providers. The authors additionally handle six principal subject matters that recur all through PW's historical past: the significance of the companion; the numerous function performed through the legislation in shaping the accounting profession's rights and tasks; the altering nature of accounting providers; the consistently evolving and intricate company surroundings; the hugely obvious function performed by way of PW's management; and PW's all over the world method of its enterprise.

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Extra info for Accounting for Success: A History of Price Waterhouse in America, 1890-1990

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Finally, there is no reason why a single number - a point value or determin­ istic measure - must always be used. AAA, 1 966, 1 2 Accounting is a discipline which provides financial and other information essential to the efficient conduct and evaluation of the activities of any organization . . The data may be expressed in monetary or other quantitative terms, or in symbolic or verbal forms. e. retrospective, contemporary and anticipa­ tory; monetary and nonmonetary; economic and noneconomic; quantitative and non­ quantitative; information should be provided depending on the needs of decision makers.

Is essentially an attempt to present . . an exhibit . . of the wealth owned and the debts for which the proprietor is liable . . and how his wealth increases or decreases from time to time. Hatfield, 1 9271 1 97 1 , 1 Accumulated wealth used in the creation of new wealth is called capital. To report the wealth (capital) being used in this process, and the increase in that wealth (income) over time periods, is the function of accounting. Marple, 1 962, 58 The details of the change in wealth during each period are revealed in the income statement; the details of the composition of wealth appear in the balance sheet.

It is possible to account for this in a favorable way; but a change so extraordinary wears a very suspicious appearance. Jones, 1 796/1978, 1 2 5 An Accounting Thesaurus what is poetry to one, may be bookkeeping to another. Scott, 1 8 1 6, 32 [The South Sea House] With what reverence have I paced thy great bare rooms and courts at eventide ! They spoke of the past: the shade of some dead accountant, with visionary pen in ear, would flit by me, stiff as in life. Living accounts and accoun­ tants puzzle me.

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Accounting for Success: A History of Price Waterhouse in America, 1890-1990 by David Grayson Allen, Kathleen McDermott


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