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From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936

Author

Listed:
  • Dale Buckmaster
  • Scott Jones

Abstract

Keywords: Accounting history, Assets valuation, Balance sheets, Income, USA

Suggested Citation

  • Dale Buckmaster & Scott Jones, 1997. "From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 10(2), pages 198-211, May.
    • Handle: RePEc:eme:aaajpp:09513579710166721
    DOI: 10.1108/09513579710166721
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    Cited by:

    1. Costa, Massimo & Coronella, Stefano & Valenza, Giuseppe & D'Andreamatteo, Antonio, 2024. "Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

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