The victory of the prussian railway "dynamic" accounting over the public finance and patrimonial accounting models (1838-1884): an early illustration of the appearance of the second stage of capitalist financial accounting and a testimony against the agency and the market for excuses theories
Date
2012-06Dewey
Contrôle de gestion ComptabilitéSujet
Prussia; Public finance; Debtor & creditor; Stockholders; Depreciation; Rate of return; Railroad companies; Accounting standards; Germany; History; 1789-1900JEL code
P.P1.P12; N.N7.N73; M.M4.M49; E.E6.E69Journal issue
The Accounting Historians JoumalVolume
39Number
1Publication date
06-2012Article pages
91-126Collections
Metadata
Show full item recordAuthor
Richard, Jacques
1032 Dauphine Recherches en Management [DRM]