Was the companies act 1947 A response to a national crisis?

Accounting History

Volumn 5, Issue 2, 2000, Pages 31-60

  Maltby, Josephine ^a  

^a UNIVERSITY OF SHEFFIELD   (United Kingdom)

Author keywords

Britain; Companies act; Financial reporting; Group accounts; Secret reserves

Indexed keywords

EID: 84855278705     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/1032373200005103201     Document Type: Article

References (50)

1. Addison, P., (1977), The Road to 1945, London: Quartet Books.
2. Andrews, P.W.S., (1949), Manufacturing Business, London: Macmillan.
3. Arnold, A.J., (1997), 'Publishing your Private Affairs to the World': Corporate Financial Disclosures in the UK 1900-1924, Accounting, Business and Financial History, Vol.7, No.2, pp.143-173.
4. Balfour Committee, (1929), Final Report of the Committee on Industry and Trade, London: HMSO Cmd 3282.
5. Bircher, P., (1991), From the Companies Act of 1929 to the Companies Act of 1948, New York: Garland.
6. Brooks, C., (1980), The Royal Mail Case, New York: Arno Press.
7. Clift, B., (1999), Social Democracy, the Company and Public Interest in the UK 1918-1945, PERC Working Paper, University of Sheffield.
8. Cohen Committee Report, (1945), Report of the Committee on Company Law Amendment, London: HMSO.
9. Cole, G.D.H., (1935), The Evolution of Joint Stock Enterprise in Cole, G.D.H. (ed.), Studies in Capital and Investment, London: Victor Gollancz.
10. Cottrell, P.L., (1980), Industrial Finance 1830-1914, London: Methuen.
11. Davenport, N., (1974), Memoirs of a City Radical, London: Weidenfeld and Nicolson.
12. Dickinson, H.D., (1935), The Failure of Economic Individualism in Cole, G.D.H. (ed.), Studies in Capital and Investment, London: Victor Gollancz.
13. Durbin, E., (1985), New Jerusalems, London: Routledge and Kegan Paul. The Economist, various issues.
14. Edwards, J.R., (1976), The Accounting Profession and Disclosure in Published Reports 1925-1935, Accounting and Business Research, Vol.6, No.3, pp.289-303.
15. Edwards, J.R., (1989), A History of Financial Accounting, London: Routledge.
16. Essex-Crosby, A., (1938), Joint Stock Companies in Great Britain 1890-1930, M.Comm thesis, University of London.
17. Florence, P.S., (1953), The Logic of British and American Industry, London: Routledge and Kegan Paul.
18. Garrett, A.A., (1961), History of the Society of Incorporated Accountants, Oxford: Oxford University Press.
19. Gourju, P.E. and Parkinson, H., (1931), Financial and Stock Exchange Reform: The Investor's Point of View, London: General Press.
20. Gourvish, T., (1987), British Business and the Transition to a Corporate Economy, Business History, Vol.29, No.4, pp. 18-45.
21. Grant, A.T.K., (1967), A Study of the Capital Market in Britain from 1919-1936, London: Frank Cass.
22. Habermas, J., (1976), Legitimation Crisis, London: Heinemann.
23. Hannah, L., (1983), The Rise of the Corporate Economy, second edition, London: Methuen. Hansard's Parliamentary Debates, various volumes.
24. Hopwood, A. and Vieten, H., (1999), The United Kingdom in McLeay, S. (ed.), Accounting Regulation in Europe, Basingstoke: Macmillan, pp.334-65.
25. ICAEW, (1944), Recommendations on Accounting Principles, London: Gee & Co.
26. Jefferys, K., (1994), War and Reform: British Politics During the Second World War, Manchester: Manchester University Press.
27. Jones, E., (1995), True and Fair, London: Hamish Hamilton.
28. Kitchen, J., (1972), The Accounts of British Holding Company Groups: Development and Attitudes to Disclosure in the Early Years, Accounting and Business Research, Vol.2, No. 1, pp.114-36.
29. Kitchen, J, and Parker, R.H., (1980), Accounting Thought and Education: Six English Pioneers, London: Institute of Chartered Accountants in England and Wales.
30. Labour Party, (1935), Labour's Financial Policy, London: Labour Publications Department.
31. Levy, H., (1936), The New Industrial System, London: Routledge.
32. Liberal Industrial Inquiry, (1928), Britain's Industrial Future, London: Ernest Benn.
33. Lowe, R., (1990), The Second World War, Consensus and the Foundation of the Welfare State, Twentieth Century British History, Vol.1, No.2, pp.152-182.
34. McIvor, A., (1996), Organised Capital, Cambridge: Cambridge University Press.
35. Maltby, J., (1999), A Sort of Guide, Philosopher and Friend: the Rise of the Professional Auditor, Accounting, Business and Financial History, Vol.9, No. 1, pp.29-50.
36. Matthews, D., Anderson, M. and Edwards, J.R., (1998), The Priesthood of Industry, Oxford: Oxford University Press.
37. Morgan, E.V. and Thomas, W.A., (1962), The Stock Exchange, London: Elek Books.
38. Napier, C.J., (1995), The History of Financial Reporting in the United Kingdom, in Walton, P. (ed.), European Financial Reporting, A History, London: Academic Press, pp.259-283.
39. Napier, C.J., (1996), Academic Disdain? Economists and Accounting in Britain 1850-1950, Accounting, Business and Financial History, Vol.6, No.3, pp.427-450.
40. Peters, J., (1993), The British Government and the City-Industry Debate, Twentieth Century British History, Vol.4, No.2, pp.126-148.
41. Pollard, S., (1992), The Development of the British Economy 1914-1990, fourth edition, London: Edward Arnold.
42. Samuel, H.B., (1933), Shareholders' Money, London: Sir Isaac Pitman & Sons.
43. Shackleton, K. and Walker, S., (1998), Professional Reconstruction: the Co-ordination of the Accountancy Bodies 1930-1957, Institute of Chartered Accountants of Scotland.
44. Stacey, N.A.H., (1954), Accounting: A Study in Economic and Social History 1800-1954, London: Gee & Co.
45. Stevenson, J., (1986), Planners' Moon? The Second World War and the Planning Movement, in Smith, H.L. (ed.), War and Social Change, Manchester: Manchester University Press, pp.58-77.
46. Stewart, I. C., (1991), The Ethics of Disclosure in Company Financial Reporting in the United Kingdom 1925-1970, Accounting Historians Journal, Vol. 18, No.1, pp.35-54.
47. Thomas, W.A., (1978), The Finance of British Industry 1918-1976, London: Methuen.
48. Tomlinson, J., (1994), The Politics of Economic Measurement: The Rise of the 'Productivity Problem' in the 1940s in Hopwood, A. and Miller, P. (eds.), Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press.
49. Williams, F., (1970), Nothing So Strange, London: Cassell.
50. Wincott, H., (1947), The Stock Exchange, London: Sampson Low, Marston & Co.