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Accounting And Financial Reporting In A Changing Environment: Historical And Theoretical Perspectives

Listed author(s):
  • Stanley Salvary

Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting. This paper examines various theoretical issues in accounting in a historical setting and provides some insight on the manner in which the accounting profession has responded to problems.

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Paper provided by EconWPA in its series Economic History with number 0510003.

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Length: 28 pages
Date of creation: 22 Oct 2005
Handle: RePEc:wpa:wuwpeh:0510003
Note: Type of Document - pdf; pages: 28
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  1. Ford, Robert C. & McLaughlin, Frank S., 1976. "Effects of group composition on decision search activity," Journal of Business Research, Elsevier, vol. 4(1), pages 15-24, February.
  2. Davidson, Paul, 1972. "Money and the Real World," Economic Journal, Royal Economic Society, vol. 82(325), pages 101-115, March.
  3. stanley c. w. salvary, 2005. "On The Historical Validity Of Nominal Money As A Measure Of Organizational Performance: Some Evidence And Logical Analysis," Macroeconomics 0502018, EconWPA.
  4. Hughes, G. David & Downs, Phillip E., 1976. "A method for the investigation of investors' mental processing of information," Journal of Business Research, Elsevier, vol. 4(1), pages 1-14, February.
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