IDEAS home Printed from https://ideas.repec.org/a/cup/buhirw/v40y1966i01p1-23_01.html
   My bibliography  Save this article

The Origin and Evolution of Nineteenth-Century Asset Accounting

Author

Listed:
  • Brief, Richard P.

Abstract

The methods used to account for business assets in Britain and the United States during the nineteenth century are here examined in a context of interplay between “internal economic criteria†and “external constraints.â€

Suggested Citation

  • Brief, Richard P., 1966. "The Origin and Evolution of Nineteenth-Century Asset Accounting," Business History Review, Cambridge University Press, vol. 40(1), pages 1-23, April.
    • Handle: RePEc:cup:buhirw:v:40:y:1966:i:01:p:1-23_01
    as

    Download full text from publisher

    File URL: https://www.cambridge.org/core/product/identifier/S0007680500017256/type/journal_article
    File Function: link to article abstract page
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. A. J. Arnold, 1997. "'Publishing your private affairs to the world': corporate financial disclosures in the UK 1900-24," Accounting History Review, Taylor & Francis Journals, vol. 7(2), pages 143-173.
    2. Edwards, John Richard, 2016. "Asset valuation, profit measurement and path dependence in Britain to 1800," The British Accounting Review, Elsevier, vol. 48(1), pages 87-101.
    3. A. J. ARNOLD & S. McCARTNEY, 2011. "‘Veritable gold mines before the arrival of railway competition’: but did dividends signal rates of return in the English canal industry?," Economic History Review, Economic History Society, vol. 64(1), pages 214-236, February.
    4. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
    5. Eugene White, 1998. "Were banks special intermediaries in late nineteenth century America?," Review, Federal Reserve Bank of St. Louis, issue May, pages 13-32.
    6. S. McCartney & A. J. Arnold, 2002. "Financial reporting in the context of crisis: reconsidering the impact of the 'mania' on early railway accounting," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 401-417.
    7. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.
    8. Kumar Sivakumar & Gregory Waymire, 2003. "Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 397-432, May.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cup:buhirw:v:40:y:1966:i:01:p:1-23_01. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kirk Stebbing (email available below). General contact details of provider: https://www.cambridge.org/bhr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.