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There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really 'took off' in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history that can be used in classrooms, to inform new researchers, and to provide a source of reference for established researchers.The great deal of research into cost and management accounting in Britain published in academic journals over the last twenty years-including the authors' own contributions-makes The

Accounting --- Managerial accounting --- History.

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This volume makes an important contribution to debates about American interactions with Europe in the Twentieth Century. It interrogates current understandings of ‘Americanisation’ and aims to produce new and fruitful departures for future research and discussion. The approach adopted uses the broadest possible view of American influence, encompassing the whole of the micro-economic sphere, and including not only companies, but also consumers and business cultures in general. Taken together, the individual chapters confirm the importance of the US as a reference point for European businesses and consumers. At the same time, they cast fresh light on the complexity of the ‘Americanisation’ process, which was always more than a simple one-sided transfer or ‘export’ of ideas, and also point to the multiplicity of outcomes, ranging from outright rejection to the more usual selective acceptance. Above all, they reinforce the view that ‘Americanisation’ was a social phenomenon, involving real people in specific contexts, whether at company, industry or societal level, and motives that ranged all the way from the idealistic to the venal. Ce volume apporte une contribution importante au débat sur les interactions entre l‘Amérique et l’Europe au xxe siècle. Il pose des interrogations sur le sens courant de “Américanisation” et voudrait offrir de nouveaux et fructueux points de départ pour de futures recherches et discussions. L‘approche choisie utilise la vision la plus large possible de l‘influence américaine, englobant l‘ensemble de la sphère micro-économique et abordant non seulement les entreprises, mais aussi la culture des consommateurs et des entreprises en général. Pris comme un ensemble, les différents chapitres de cet ouvrage confirment l‘importance des États-Unis comme point de référence pour les entrepreneurs et les consommateurs européens. Simultanément, ils apportent un éclairage nouveau sur la complexité du processus d’Américanisation qui fut toujours plus…

History --- Sociology --- américanisation --- Europe --- vie intellectuelle