Himick, Darlene - In: Accounting, Auditing & Accountability Journal 28 (2015) 2, pp. 242-262
Purpose – The purpose of this paper is to investigate how the accounting notion of “human depreciation” helped the … different practices and knowledges that came together in the early decades of the 1900s to permit human depreciation in 1949 to …/value – “Human depreciation”, used by the Steel Industry Board in 1949 to assign responsibility to employers for the depreciation of …