Studies in Accounting History: Tradition and Innovation for the Twenty-first Century, Vol. 163 Book

	Preface
	Preface
1	Accounting History and Public Policy	1
2	Eugen Schmalenbach as the Founder of Cost Accounting in the German-Speaking World	29
3	Costing Activities: Alternative Views of History	45
4	The Development of the Certified Public Accountant System in the People's Republic of China	57
5	Development of a "Philosophy of Disclosure" in Accounting Institutions of Japan	71
6	The Development of the Japanese Railway Accounting System: The Japanizing Process of the British System, 1885-1950	93
7	An Introduction to Strategic Management Accounting	115
8	Secret Accounting in New Zealand: P&O and the Union Steam Ship Company, 1917-1936	135
9	The Relationship between the Bookkeeping Systems of Pacioli and Schweicker	159
10	Accounting Change and the Emergence of Management Accounting	169
11	Public Sector Accounting in Australia	191
12	Notice on the Meat Supply in Burgos, 1536-1537: Ledger of the Town Meat Purveyor	207
13	The Development of Walter Mahlberg's Inflation Accounting and Valuation Theories in the Light of Contemporary Critiques by Schmalenbach and Schmidt	239
	Index	259
	About the Editors and Contributors	263