Accountants And Annual Reports Of Railroads In The 1880's: A Glimpse At A Response To A Past Accountability Crisis For Insights In Meeting Accountability Needs Today
Clevenger, Thomas; Clevenger, Novella; Baker, Gary
PublisherWashburn University, School of Business
SponsorKAW Valley Bank
MetadataShow full item record
Public pressures erupt when one financial reporting crisis after another is revealed. Laws are written, rules are made, regulations are promulgated and new oversight bodies are created to meet the challenge of the crisis. Frequently all occur at the same time. Looking back at how one industry responded to its reporting crisis by forming a new organization may provide insight as to how far, or not so far, accounting has progressed since the 1880's improving financial reporting to users.
Accounting Historian's Conference (November 6, 2003)