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
2012-06Indexation documentaire
Contrôle de gestion ComptabilitéSubject
Prussia; Public finance; Debtor & creditor; Stockholders; Depreciation; Rate of return; Railroad companies; Accounting standards; Germany; History; 1789-1900Code JEL
P.P1.P12; N.N7.N73; M.M4.M49; E.E6.E69Nom de la revue
The Accounting Historians JoumalVolume
39Numéro
1Date de publication
06-2012Pages article
91-126Collections
Métadonnées
Afficher la notice complèteAuteur
Richard, Jacques
1032 Dauphine Recherches en Management [DRM]