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A contextual analysis of the development and diffusion of depreciation accounting at the Bell System, 1910--37

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  • Deirdre M. Collier

Abstract

Managerial accounting innovations often follow new technologies, products or services because new businesses operate in environments that lack established guidelines for the collection and analysis of essential accounting information. The current paper examines the influence of the social and political context on the development, presentation and reception of an accounting innovation by the Bell System, group depreciation. Following the mildly confrontational Progressive years, the 1920s generally provided a pro-business and pro-specialist environment that allowed the firm to develop its innovative methodologies uncontested. During this time, group depreciation, a statistically based methodology, transitioned from accounting innovation to accepted practice. However, during the Depression the relationship between government and industry altered and regulators intervened in ways that acted to the detriment of the firm.

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  • Deirdre M. Collier, 2012. "A contextual analysis of the development and diffusion of depreciation accounting at the Bell System, 1910--37," Accounting History Review, Taylor & Francis Journals, vol. 22(1), pages 23-45, March.
    • Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:23-45
    DOI: 10.1080/21552851.2012.653133
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    Cited by:

    1. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.

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