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

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  • 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
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    References listed on IDEAS

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    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.
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