Voluntary disclosure in a nineteenth century American corporation: The demise of managerial information as a significant element of financial reporting

Accounting Historians Journal

Volumn 23, Issue 2, 1996, Pages 1-33

  Michael, Rodney R ^a  

^a MICHIGAN TECHNOLOGICAL UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85009360738     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.23.2.1     Document Type: Article

References (24)

1. American Institute of Certified Public Accountants, Inc. Improving Business Reporting - A Customer Focus - Meeting the Information Needs of Investors and Creditors. New Jersey: AICPA, 1994.
2. Ansari, Shahid and K. J. Euske. "Breaking Down the Barriers Between Financial and Managerial Accounting: A Comment on the Jenkins Committee Report." Accounting Horizons 18, No. 2, (June 1995): 40-43.
3. Boockholdt, James L. "Influence of Nineteenth and Early Twentieth Century Railroad Accounting On Development of Modern Accounting Theory." The Accounting Historians Journal. (Spring, 1978):9-28.
4. Brief, Richard. "Corporate Financial Reporting at the Turn of the Century." Journal of Accountancy (May, 1987) :142, 144, 147-151, 154-157.
5. Bryer, R. A. "The Late Nineteenth-Century Revolution in Financial Reporting: Accounting for the Rise of Investor or Managerial Capitalism." Accounting Organizations and Society 18 No. 7/8 (1993):649-690.
6. Burchell, Stuart, Colin Clubb, Anthony Hopwood, John Hughes and Janine Nahapiet. "The Roles of Accounting in Organizations and Society." Accounting Organizations and Society 5, no. 1 (1980):5-27.
7. Chandler, Alfred D., Jr. The Visible Hand-The Managerial Revolution in American Business. Cambridge, Massachusetts: The Belknap Press of Harvard University Press, 1977.
8. Edwards, J. R. "Companies, Corporations and Accounting Change, 1835-1933: A Comparative Study." Accounting and Business Research 23, no. 89 (1992):59-73.
9. Edwards, J. R., ed. Legal Regulation of British Company Accounts 1836-1900. New York: Garland Publishing, Inc., 1986.
10. Edwards, J. R., ed., ed. British Company Legislation and Company Accounts, 1844- 1976. New York: Arno Press, 1980.
11. Johnson, H. Thomas and Robert S Kaplan. Relevance Lost. Boston: Harvard Business School Press, 1987.
12. Jones, Stewart and Max Aiken. "The Significance of the Profit and Loss Account in Nineteenth-Century Britain: A Reassessment." Abacus 30, No. (1994): 196-230.
13. Lankton, Larry D. and Charles K. Hyde. Old Reliable. Hancock Michigan: The Quincy Mine Hoist Association, 1982.
14. Lee, Tom. "The Changing form of the Corporate Annual Report." The Accounting Historians Journal 21 No. 1 (June 1994):215-232.
15. Littleton, A. C. Accounting Evolution to 1900. New York: Russell & Russell, 1933.
16. Michael, Rodney R. and Larry D. Lankton. "Accounting Innovations: The Implications of a Firm's Response to Post Civil War Market Disruptions." The Accounting Historians Journal 21, No. 2 (1994):41-84.
17. Merino, Barbara Dubis and Marilyn Dale Neimark. "Disclosure Regulation and Public Policy A Sociohistorical Reappraisal." Journal of Accounting and Public Policy 1 (1982):33-55.
18. Morris, Richard D. "Corporate Disclosure in a Substantially Unregulated Environment." Abacus 20 No. 1 (1984):52-86.
19. Parker, R. H. "Regulating British Corporate Financial Reporting in the Late Nineteenth Century." Accounting, Business and Financial History 1, No. 1 (1990):51-71.
20. Previts, Gary John and Barbara Dubis Merino. A History of Accounting in America: An Historical Interpretation of the Cultural Significance of Accounting. New York: John Wiley & Sons, 1979.
21. Sobel, Robert. A History of the New York Stock Exchange. New York: The Free Press, 1965.
22. Skousen, K. Fred. An Introduction to the SEC. Cincinnati: South-Western Publishing Co. 1987.
23. Stewart, Ian C. "The Ethics of Disclosure in Company Financial Reporting In the United Kingdom 1925-1970." The Accounting Historians Journal. 18, No. 1 (June 1991):35-54.
24. Vangermeersch, Richard. "Comments on Accounting Disclosures In The Baltimore and Ohio Annual Reports From 1828 Through 1850." Working Papers 21-40. Academy of Accounting Historians (1979):318-337.