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
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Authors
Baker, Gary
Clevenger, Novella
Clevenger, Thomas
Issue Date
2003-12-1
Type
Working paper
Language
en_US
Keywords
Railroads - United States , Railroad industry , Accounting practices , Financial reporting
Alternative Title
Abstract
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.
Description
Accounting Historian's Conference (November 6, 2003)
Citation
Publisher
Washburn University. School of Business