This paper reviews the first phase of the history of the Union Europeenne des Experts Comptables Economiques et Financiers (UEC) from its formation in 1951 to 1963. In 1963, the UEC's membership, which initially was confined to Continental Europe, was significantly changed by the accession of...

The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the...

The annual reports of Unilever were widely hailed in the 1940s as outstanding examples of holding company accounting. The accounts did indeed contain many new and innovative features, including segment reporting of sales turnover. This contrasts with the frequently negative assessments of the...