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


  • 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.

Suggested Citation

  • Stanley Salvary, 2005. "Accounting And Financial Reporting In A Changing Environment: Historical And Theoretical Perspectives," Economic History 0510003, University Library of Munich, Germany.
  • Handle: RePEc:wpa:wuwpeh:0510003
    Note: Type of Document - pdf; pages: 28

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    References listed on IDEAS

    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, University Library of Munich, Germany.
    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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    More about this item


    evolution of the manorial system; manorial revenue; the manorial establishment; the joint stock company; 'business reporting'; financial profitability; static theory and dynamic theory.;

    JEL classification:

    • N - Economic History

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