The development of group accounting in the United Kingdom to 1950

Kanamori, Eri 2009. The development of group accounting in the United Kingdom to 1950. PhD Thesis, Cardiff University.

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Abstract

New evidence to show that the ICAEW's decision to provide strong support for consolidated accounts might be attributed to F.R.M. de Paula's late intervention in the regulatory formulation process is also presented. Applying the theory of path dependence, this study concludes that the preference for legal entity-based accounts by company directors, which can be explained along with the accountancy profession's attitudes towards group accounting, was shared by a large number of the units and became slow to change

Item Type:	Thesis (PhD)
Status:	Unpublished
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Date of First Compliant Deposit:	30 March 2016
Last Modified:	12 Feb 2016 23:14
URI:	https://orca.cardiff.ac.uk/id/eprint/55491

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