The financial reporting practices of British municipal corporations 1835-1933: A study in accounting innovation

Coombs, H. M. and Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 1995. The financial reporting practices of British municipal corporations 1835-1933: A study in accounting innovation. Accounting and Business Research 25 (98) , pp. 93-105. 10.1080/00014788.1995.9729932

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Abstract

This paper uses archival sources and contemporary literature to examine the development of the financial reporting practices of British municipal corporations. The paper explores the relationship between accounting theory, as embraced by the literature, and observed accounting practices, and examines both the environmental factors responsible for accounting change and the specific influences that proved crucial at particular points in time. The paper also shows that private-sector based explanations for accounting change do not apply to municipal corporations, and an alternative characterisation is presented.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	Routledge
ISSN:	0001-4788
Last Modified:	25 Oct 2022 09:29
URI:	https://orca.cardiff.ac.uk/id/eprint/58794

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