IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v40y2010i3p279-285.html
   My bibliography  Save this article

The ICAEW's Recommendations on Accounting Principles and secrecy of process

Author

Listed:
  • Stephen Zeff

Abstract

This article discusses the origin, operation, and impact of the ICAEW's programme of issuing a series of Recommendations on Accounting Principles from 1942 to 1969, and examines in particular the secrecy of process which prevailed in that era.

Suggested Citation

  • Stephen Zeff, 2010. "The ICAEW's Recommendations on Accounting Principles and secrecy of process," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 279-285.
    • Handle: RePEc:taf:acctbr:v:40:y:2010:i:3:p:279-285
    DOI: 10.1080/00014788.2010.9663402
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2010.9663402
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2010.9663402?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Masayoshi Noguchi & John Richard Edwards, 2004. "Accounting Principles, Internal Conflict and the State: The Case of the ICAEW, 1948–1966," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 280-320, October.
    2. Noguchi, Masayoshi & Edwards, John Richard, 2008. "Harmonising intergroup relations within a professional body: The case of the ICAEW," The British Accounting Review, Elsevier, vol. 40(2), pages 123-147.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Noguchi, Masayoshi & Edwards, John Richard, 2008. "Harmonising intergroup relations within a professional body: The case of the ICAEW," The British Accounting Review, Elsevier, vol. 40(2), pages 123-147.
    2. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    3. Ramirez, Carlos, 2009. "Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 381-408, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acctbr:v:40:y:2010:i:3:p:279-285. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.