Coal trade -- England -- Accounting;Cost accounting;Tanfield Moor Colliery
This paper examines the roles of accounting and costing in the management of coal mining during the Industrial Revolution in Britain, and considers the impact of the agent's reputation in the development and use of these systems.
New York State Society Of Certified Public Accountants; Business ethics -- United States; Municipal finance -- Accounting; Railroads �?? Accounting; Trust companies -- Accounting; Banks and banking -- Accounting;Business education;
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...