Railroad Regulation in the United States in the Nineteenth Century: A Lesson in International Accounting
AbstractIn this paper we analyze the relation between the railroad regulations emerged in the nineteenth century in the Unites States and the establishment of accounting disclosure system in modern society. Through this analysis, we would like to provide a framework for exploring the social foundations of accounting disclosure carried by large enterprises in modern democratic societies. The main result is that there emerged accounting disclosure system because of having a remedying power over behaviors taken by large businesses in modern democratic societies.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Research Institute for Economics & Business Administration, Kobe University in its journal Kobe Economic & Business Review.
Volume (Year): 53 (2009)
Issue (Month): (February)
Information Disclosure; Railroad Regulation; Granger Movement; Democracy;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Office of Promoting Research Collaboration, Research Institute for Economics & Business Administration, Kobe University).
If references are entirely missing, you can add them using this form.