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The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?


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  • Bryer, R. A.
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 18 (1993)
    Issue (Month): 7-8 ()
    Pages: 649-690

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    Handle: RePEc:eee:aosoci:v:18:y:1993:i:7-8:p:649-690

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    Cited by:
    1. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
    2. Pierre Labardin, 2006. "Autour du mot comptabilité," Working Papers 2006-2, Laboratoire Orléanais de Gestion - université d'Orléans.
    3. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    4. Marta Macias, 2002. "Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887-96," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 317-345.
    5. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    6. Claude Bocqueraz, 2001. "The development of professional associations: the experience of French accountants from the 1880s to the 1940s," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 7-27.
    7. Marcia Annisette & Marta Macias, 2002. "The Bank of the State and the state of the Bank: Annual Accounts of the Banco de Espana, 1872-94," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 357-376.
    8. Toms, J.S., 2010. "Calculating profit: A historical perspective on the development of capitalism," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 205-221, February.
    9. J S Toms, . "The Rise of Modern Accounting and the Fall of the Public Company: The Lancashire Cotton Mills, 1870-1914," SMF Discussion Paper Series 9801, University of Nottingham, School of Management & Finance.
    10. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    11. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part one: theory," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 131-162, February.
    12. Toms, Steven, 2005. "Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700-2000," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 627-653.
    13. Puxty, Anthony G., 1997. "Accounting Choice And A Theory Of Crisis: The Cases Of Post-Privatization British Telecom And British Gas," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 713-735, October.
    14. Napier, Christopher J., 1998. "Intersections of law and accountancy: Unlimited auditor liability in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 105-128, January.
    15. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.


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