메뉴 건너뛰기




Volumn 4, Issue 1, 1999, Pages 79-98

The measurement of nineteenth century accounting error: Cases from the British coal industry 1864-1900

Author keywords

Accounting error; Asset; Capital; Consumption; Depreciation; Victorian

Indexed keywords


EID: 0344237668     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237329900400105     Document Type: Article
Times cited : (8)

References (19)
  • 1
    • 0141934070 scopus 로고
    • Management Aspiration and Audit Opinion: Fixed Asset Accounting at the Staveley Coal and Iron Company
    • Baldwin, T.J., (1994), "Management Aspiration and Audit Opinion: Fixed Asset Accounting at the Staveley Coal and Iron Company", Accounting and Business Research, Vol.25, No.97, pp.3-12.
    • (1994) Accounting and Business Research , vol.25 , Issue.97 , pp. 3-12
    • Baldwin, T.J.1
  • 2
    • 0141968802 scopus 로고
    • An Examination of the Accounts of the Consett Iron Company Limited, 1864-1914
    • Baldwin, T.J., Berry, R.H. and Church, R.A., (1992), "An Examination of the Accounts of the Consett Iron Company Limited, 1864-1914", Accounting and Business Research, Vol.22, No.86, pp.99-109.
    • (1992) Accounting and Business Research , vol.22 , Issue.86 , pp. 99-109
    • Baldwin, T.J.1    Berry, R.H.2    Church, R.A.3
  • 3
    • 33144470154 scopus 로고
    • Accounting Systems and Decision-Making in the Mid-Victorian Period: The Case of the Consett Iron Company
    • Boyns, T. and Edwards, J.R., (1995), "Accounting Systems and Decision-Making in the Mid-Victorian Period: The Case of the Consett Iron Company", Business History, Vol.37, No.3, pp.28-51.
    • (1995) Business History , vol.37 , Issue.3 , pp. 28-51
    • Boyns, T.1    Edwards, J.R.2
  • 4
    • 0001863580 scopus 로고
    • Nineteenth Century Accounting Error
    • Vol.No., pp
    • Brief, R.P., (1965), "Nineteenth Century Accounting Error", Journal of Accounting Research, Vol.3, No.1, pp.12-13.
    • (1965) Journal of Accounting Research , vol.3 , Issue.1 , pp. 12-13
    • Brief, R.P.1
  • 5
    • 10244252365 scopus 로고
    • Accounting Error as a Factor in Business History
    • Brief, R.P., (1990), "Accounting Error as a Factor in Business History", Accounting, Business and Financial History, Vol. 1, No.1, pp.7-21.
    • (1990) Accounting, Business and Financial History , vol.1 , Issue.1 , pp. 7-21
    • Brief, R.P.1
  • 8
    • 84980312887 scopus 로고
    • Accounting for Profitability at the Consett Iron Company Before 1914: Measurement, Sources, and Uses
    • Vol.XLVII, No.4
    • Church, R.A., Baldwin, T.J. and Berry, R.H., (1994), "Accounting for Profitability at the Consett Iron Company Before 1914: Measurement, Sources, and Uses", Economic History Review, Vol.XLVII, No.4, pp.703-724.
    • (1994) Economic History Review , pp. 703-724
    • Church, R.A.1    Baldwin, T.J.2    Berry, R.H.3
  • 10
    • 84986044009 scopus 로고
    • Accounting Practice and Business Finance: Some Case Studies from the Iron and Coal Industry 1865-1914
    • Vol.No., December 1994, pp
    • Edwards, J.R. and Boyns, T., (1994), "Accounting Practice and Business Finance: Some Case Studies from the Iron and Coal Industry 1865-1914", Journal of Business Finance and Accounting, Vol.21, No.8, December 1994, pp.1151-1178.
    • (1994) Journal of Business Finance and Accounting , vol.21 , Issue.8 , pp. 1151-1178
    • Edwards, J.R.1    Boyns, T.2
  • 11
    • 6044261653 scopus 로고
    • The Concept of Profit in British Accounting, 1760-1900
    • Lee, G.A., (1975), "The Concept of Profit in British Accounting, 1760-1900", British History Review, Vol.49, No. 1, pp.6-36.
    • (1975) British History Review , vol.49 , Issue.1 , pp. 6-36
    • Lee, G.A.1
  • 12
    • 35448950413 scopus 로고
    • Company Financial Statements: An Essay in Business History 1830 1950
    • in S. Marriner (ed.), Liverpool: Liverpool University Press
    • Lee, T.A., (1978), "Company Financial Statements: An Essay in Business History 1830 1950", in S. Marriner (ed.), Business and Businessmen: Studies in Business, Economic and Accounting History, Liverpool: Liverpool University Press.
    • (1978) Business and Businessmen: Studies in Business, Economic and Accounting History
    • Lee, T.A.1
  • 14
    • 84953500424 scopus 로고
    • Fixed Asset Accounting in the Shipping Industry: P&O 1840 1914
    • Napier, C.J., (1990), "Fixed Asset Accounting in the Shipping Industry: P&O 1840 1914", Accounting, Business and Financial History, Vol. 1, No. 1, pp.23-50.
    • (1990) Accounting, Business and Financial History , vol.1 , Issue.1 , pp. 23-50
    • Napier, C.J.1
  • 16
    • 84909233313 scopus 로고
    • The Profitability of the Consett Iron Company up to 1914
    • Richardson, H.W. and Bass, J.M., (1965), "The Profitability of the Consett Iron Company up to 1914", Business History, Vol.VI, No.1, pp.71-93.
    • (1965) Business History , vol.6 , Issue.1 , pp. 71-93
    • Richardson, H.W.1    Bass, J.M.2
  • 17
    • 84963255060 scopus 로고
    • How Reliable were Reported Profits and Asset Values in the Period 1890-1914? Case Studies from the British Coal Industry
    • Wale, J., (1990), "How Reliable were Reported Profits and Asset Values in the Period 1890-1914? Case Studies from the British Coal Industry", Accounting and Business Research, Vol.20, No.79, pp.253-268.
    • (1990) Accounting and Business Research , vol.20 , Issue.79 , pp. 253-268
    • Wale, J.1
  • 19
    • 0042933245 scopus 로고
    • Some Topics in the History of Financial Accounting in England 1500-1900
    • in W.T. Baxter and S. Davidson (eds.), London: Sweet & Maxwell
    • Yamey, B.S., (1962), "Some Topics in the History of Financial Accounting in England 1500-1900", in W.T. Baxter and S. Davidson (eds.), Studies in Accounting Theory, London: Sweet & Maxwell.
    • (1962) Studies in Accounting Theory
    • Yamey, B.S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.