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World Scientific Publishing Company Creating the Big Mess: Marxist History of American Accounting Theory 1900-1929

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Description

This scholarly work from World Scientific Publishing Company examines the development of American accounting theory from approximately 1900 to 1929 through a Marxist analytical framework. The book explores how late 19th-century British accounting principles, grounded in going-concern concepts, initially provided objective standards for holding management accountable to shareholders for capital stewardship. The text investigates why no universally accepted theory of financial accounting emerged in America despite these early influences, tracing the theoretical foundations and professional debates that shaped accounting practice during this formative period. Part of the Frontiers of Accounting and Financial History series, this volume provides historical context for understanding contemporary accounting challenges and the ideological tensions embedded within financial reporting systems.

Key Features

Applies Marxist theory of capitalism to explain gaps in financial accounting theory development during the early American professional era.

Traces British accounting principles based on going-concern concepts and their adoption by the nascent American accounting profession.

Covers American accounting theory history from approximately 1900 to 1929 with detailed examination of stewardship accountability standards.

Part of the Frontiers of Accounting and Financial History series published by World Scientific Publishing Company for academic research.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
02 August 2021
Listed Since
25 May 2021

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