Fleischman, Richard; Tyson, Thomas - In: Accounting History Review 9 (1999) 1, pp. 51-75
The passage in June 1933 of the National Industrial Recovery Act (NIRA) heralded an opportunity for the cost-accounting branch of the profession in the US to play a prominent role in the endeavour to revitalize the national economy. This early New Deal legislation sought to end unfair and...