Bibliographical citations -- Evaluation;Prosopography;Accounting -- History
This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413...
Corporate accounting in Australia can be said to have passed through four phases. The initial phase involved the introduction of minimum standards of statutory disclosure. The second phase was largely an extension of these statutory requirements to...