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

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  • Kracman, Kimberly

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.

Suggested Citation

  • Kracman, Kimberly, 2022. "Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    • Handle: RePEc:eee:crpeac:v:89:y:2022:i:c:s1045235421000952
    DOI: 10.1016/j.cpa.2021.102376
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    References listed on IDEAS

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