In recent years we have been inundated with news of corporations under investigation because of questionable accounting …. Thousands of employees have lost their life savings and livelihood. This type of creative accounting practices opened the door …

change, development into a large corporation and its maturity. It is argued that accounting data can be one of the most … important inputs in this regard. However, accounting data is necessary but not sufficient for a complete account of the history … purpose without accounting data. This paper focuses on the use of accounting data for reconstructing corporate history and …