ACCOUNTING AND FINANCIAL REPORTING IN A CHANGING ENVIRONMENT: HISTORICAL AND THEORETICAL PERSPECTIVES
Stanley Salvary ()
Economic History from EconWPA
Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting. This paper examines various theoretical issues in accounting in a historical setting and provides some insight on the manner in which the accounting profession has responded to problems.
Keywords: evolution of the manorial system; manorial revenue; the manorial establishment; the joint stock company; 'business reporting'; financial profitability; static theory and dynamic theory. (search for similar items in EconPapers)
JEL-codes: N (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-his
Note: Type of Document - pdf; pages: 28
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:wpa:wuwpeh:0510003
Access Statistics for this paper
More papers in Economic History from EconWPA
Series data maintained by EconWPA ().