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The Impact Of Great Depression On The American Accounting Practice

Author

Listed:
  • Toman Cristina

    (Universitatea Babes Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

Abstract

This article aims to prove that the events surrounding the Great Depression of the late 1920s and early 1930s, marks a maturity point in American Accounting thought and practice. In order to achieve such objective we have undergone a qualitative research, using as method of research the content analysis of the books and articles regarding the American Accounting history and the Great Crash. We can conclude that there is evidence that the crisis had a profound effect on the subsequent evolution of the American Accounting practice.

Suggested Citation

  • Toman Cristina, 2012. "The Impact Of Great Depression On The American Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 726-730, December.
    • Handle: RePEc:ora:journl:v:1:y:2012:i:2:p:726-730
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    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n2/110.pdf
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    References listed on IDEAS

    as
    1. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
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    More about this item

    Keywords

    Great Depression; American Accounting; Federal Securities Acts; American Accounting Association;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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