The Institute of Accounts or Macroeconomics

The Institute of Accounts: Nineteenth Century Origins of Accounting Professionalism in the United States

Author: Stephen E Loeb

This book focuses upon the Institute of Accounts (IA), an organization to which the modern United States accounting profession can trace its roots. The IA was organized in the early 1880s in New York City and, as discussed in this book, attracted a diverse membership that included some of the leading accounting thinkers of the period. The Institute of Accounts describes the association's early development, its usefulness to the needs of bookkeepers and accountants in the late nineteenth century, and its historical importance.
The book begins with a description of the origins of the organization, its goals, its membership classifications, and its professional characteristics. The authors then discuss the problems facing bookkeepers and accountants in the late nineteenth century and the usefulness of the IA in addressing the needs of its members. This is followed by consideration of how the thinking of IA leaders about the nature of accounting knowledge for many years unified the IA's membership byproviding answers not only to questions of theory and practice, but also to how this knowledge could pay a role in assisting government and business leader more effectively order a society experiencing substantial flux. The authors go on to analyze the factors leading the IA's decline after the enactment of the first CPA law. The book concludes with a consideration of the legacy of the IA.
The Institute of Accounts will be essential reading for accounting historians.

Table of Contents:

	Foreword
	Acknowledgments
Sect. 1	Introduction	1
Sect. 2	Origins, goals, membership, and professional characteristics	7
Sect. 3	Functionality of the IA and its role in professionalization	22
Sect. 4	The structure of accounting knowledge and the natural order of society	28
Sect. 5	Decline of the IA	43
Sect. 6	Legacy	60
	Notes	68
	References	76
	Index	103

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Macroeconomics: Principles and Policy

Author: William J Baumol

This text is well-known for using the Keynesian model in the teaching of economics; yet, in recent editions, the authors have expanded coverage of the growth model considerably to achieve more balanced coverage. The text uses the aggregate supply/ aggregate demand model as a fundamental tool for learning macroeconomics. It achieves the right level of rigor and detail, presenting complicated concepts in a relatively straightforward manner and using timely economic data. Using puzzles, issues, and well-developed examples, the authors provide a good balance of theory to application allowing you to relate the materials to your everyday life.