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The Origin and Evolution of Nineteenth-Century Asset Accounting

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  • Brief, Richard P.

Abstract

The methods used to account for business assets in Britain and the United States during the nineteenth century are here examined in a context of interplay between “internal economic criteria” and “external constraints.”

Suggested Citation

  • Brief, Richard P., 1966. "The Origin and Evolution of Nineteenth-Century Asset Accounting," Business History Review, Cambridge University Press, vol. 40(1), pages 1-23, April.
    • Handle: RePEc:cup:buhirw:v:40:y:1966:i:01:p:1-23_01
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    Cited by:

    1. A. J. Arnold, 1997. "'Publishing your private affairs to the world': corporate financial disclosures in the UK 1900-24," Accounting History Review, Taylor & Francis Journals, vol. 7(2), pages 143-173.
    2. Edwards, John Richard, 2016. "Asset valuation, profit measurement and path dependence in Britain to 1800," The British Accounting Review, Elsevier, vol. 48(1), pages 87-101.
    3. A. J. ARNOLD & S. McCARTNEY, 2011. "‘Veritable gold mines before the arrival of railway competition’: but did dividends signal rates of return in the English canal industry?," Economic History Review, Economic History Society, vol. 64(1), pages 214-236, February.
    4. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
    5. Eugene White, 1998. "Were banks special intermediaries in late nineteenth century America?," Review, Federal Reserve Bank of St. Louis, issue May, pages 13-32.
    6. S. McCartney & A. J. Arnold, 2002. "Financial reporting in the context of crisis: reconsidering the impact of the 'mania' on early railway accounting," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 401-417.
    7. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.
    8. Kumar Sivakumar & Gregory Waymire, 2003. "Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 397-432, May.

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