Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

The financial reporting practices of British municipal corporations 1835-1933: A study in accounting innovation

Coombs, H. M. and Edwards, John Richard 1995. The financial reporting practices of British municipal corporations 1835-1933: A study in accounting innovation. Accounting and Business Research 25 (98) , pp. 93-105. 10.1080/00014788.1995.9729932

Full text not available from this repository.

Abstract

This paper uses archival sources and contemporary literature to examine the development of the financial reporting practices of British municipal corporations. The paper explores the relationship between accounting theory, as embraced by the literature, and observed accounting practices, and examines both the environmental factors responsible for accounting change and the specific influences that proved crucial at particular points in time. The paper also shows that private-sector based explanations for accounting change do not apply to municipal corporations, and an alternative characterisation is presented.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Publisher: Routledge
ISSN: 0001-4788
Last Modified: 04 Jun 2017 06:20
URI: http://orca.cf.ac.uk/id/eprint/58794

Citation Data

Cited 17 times in Google Scholar. View in Google Scholar

Cited 11 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item