The Origin and Evolution of Nineteenth-Century Asset Accounting

1 January 1966

journal article
Published by Cambridge University Press (CUP) in Business History Review

Vol. 40 (1) , 1-23
https://doi.org/10.2307/3112299

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.”

Keywords

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