Financial Accounting & Reporting in the United States of American 1820- 2010: Towards Sunshine from Shadows

Financial Accounting & Reporting in the United States of American 1820- 2010: Towards Sunshine from Shadows

Authors

Published

The Routledge Companion to Financial Accounting Theory , November 2015

Abstract

This chapter details the development of 'conceptual frameworks' for financial accounting and later reporting as the industrial revolution affects the sourcing and reporting to capital contributors. Covering nearly two centuries of writings in the United States, the work represents a unique analysis of the search for symmetry of thought and the employment of pragmatic approaches to resolving important issues.