ChristopherNapier Royal Holloway, University of London Tom King is a US Certified Public Accountant who worked for Arthur Andersen, gained an MBA from the Harvard Business School, and has extensive business experience. He has written this study of the development of financial reporting in the USA over the last 100 years because he believes that a historical analysis of how accounting has developed puts into context the many accounting scandals of recent years. King documents how a demand for formal statements of accounting principles and standards emerged and developed, often as a response to the grow- ing complexity of financial markets, and on more than one occasion as a reaction to scandal. King suggests that accounting is made up of several "dialects" - financial reporting, tax accounting, costing and regulatory accounting - each with their own conventions and practices. The financial reporting dialect has dominated the last 100 years, affecting and possibly distorting the measurement of income for tax pur- poses, the estimation of costs by managers, and the regulation of public-interest businesses. In 14 chapters with snappy one-word titles, King surveys aspects of accounting, from double-entry to `SOX' (the Sarbanes-Oxley Act of 2002). His story is not
Book review: More than a numbers game: a brief history of accounting:Thomas A. King John Wiley & Sons, Hoboken, NJ, 2006, xiii and 242 pp
Abstract
ChristopherNapier Royal Holloway, University of London Tom King is a US Certified Public Accountant who worked for Arthur Andersen, gained an MBA from the Harvard Business School, and has extensive business experience. He has written this study of the development of financial reporting in the USA over the last 100 years because he believes that a historical analysis of how accounting has developed puts into context the many accounting scandals of recent years. King documents how a demand for formal statements of accounting principles and standards emerged and developed, often as a response to the grow- ing complexity of financial markets, and on more than one occasion as a reaction to scandal. King suggests that accounting is made up of several "dialects" - financial reporting, tax accounting, costing and regulatory accounting - each with their own conventions and practices. The financial reporting dialect has dominated the last 100 years, affecting and possibly distorting the measurement of income for tax pur- poses, the estimation of costs by managers, and the regulation of public-interest businesses. In 14 chapters with snappy one-word titles, King surveys aspects of accounting, from double-entry to `SOX' (the Sarbanes-Oxley Act of 2002). His story is notPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Book review: More than a numbers game: a brief history of accounting:Thomas A. King John Wiley & Sons, Hoboken, NJ, 2006, xiii and 242 pp
Napier,Christopher
Follow Accounting History
, Volume 13 (2): 231
SAGE – May 1, 2008
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