The victory of the prussian railway "dynamic" accounting over the public finance and patrimonial accounting models (1838-1884): an early illustration of the appearance of the second stage of capitalist financial accounting and a testimony against the agency and the market for excuses theories
Year of publication: |
2012-06
|
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Authors: | Richard, Jacques |
Institutions: | Université Paris-Dauphine (Paris IX) |
Subject: | PRUSSIA (Germany) | PUBLIC finance | DEBTOR & creditor | STOCKHOLDERS | DEPRECIATION | RATE of return | RAILROAD companies | ACCOUNTING standards | GERMANY | History | 1789-1900 |
Series: | |
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Type of publication: | Book / Working Paper |
Notes: | Published in The Accounting Historians Joumal, 2012, Vol. 39, no. 1. pp. 91-126.Length: 35 pages |
Classification: | P12 - Capitalist Enterprises ; N73 - Europe: Pre-1913 ; M49 - Accounting and Auditing. Other ; E69 - Macroeconomic Policy Formation, Macroeconomic Aspects of Public Finance, Macroeconomic Policy, and General Outlook. Other |
Source: |
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