The development of group accounting in the United Kingdom to 1933

Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 and Webb, K. 1984. The development of group accounting in the United Kingdom to 1933. The Accounting Historians Journal 11 (1) , pp. 31-61.

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Abstract

The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	The Academy of Accounting Historians
ISSN:	0148-4184
Last Modified:	25 Oct 2022 09:47
URI:	https://orca.cardiff.ac.uk/id/eprint/60002

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