. Ancient accounting -- 5. Bookkeeping -- 6. Mechanisation, computerisation and information systems -- PART III: Theory and … practice -- 7. Financial accounting theory -- 8. Financial accounting practice -- 9. Management accounting: theory and practice … -- 10. Auditing -- PART IV: Institutions -- 11. Professionalisation -- 12. Accounting practitioners, work and organisations …

, rather than merely ficial, returns on investments. Yet accounting for such returns remains scattershot and unevenly … developed and developing economies, shares current best practice and suggests future trends in impact accounting. The book …, policy-makers and organisations of all kinds working to cement the central importance of accounting for social value. For its …