Dyball, Maria Cadiz; Chua, Wai Fong; Poullaos, Chris - In: Accounting, Auditing & Accountability Journal 19 (2006) November, pp. 47-81
Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to … accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was … Philippines. Originality/value – This paper will be valuable to academics and policy makers because it shows that accounting need …
