Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth

Kimberly Kracman

CRITICAL PERSPECTIVES ON ACCOUNTING, 2022, vol. 89, issue C

Abstract: •Early regulators of U.S. corporations used accounting to promote economic democracy.•An accounting code serves as a constitutional mechanism for assigning property rights.•Corporate stakeholders negotiate moral obligations via accounting rule and procedure.•A balance sheet statement distributes wealth via a moral logic of contribution.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:89:y:2022:i:c:s1045235421000952

DOI: 10.1016/j.cpa.2021.102376

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