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Forging Accounting Principles in Five Countries: A History and an Analysis of Trends
0 references·16 citing·53 second hopsampled
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  • 2006What has the invisible hand achieved?184 cited
  • 1990Accounting History: Definition and Relevance183 cited
  • 1995Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation181 cited
  • 2009What is Project Success: A Literature Review178 cited
  • 1990An Accounting Historiography: Subject Matter and Methodology171 cited
  • 1983Technology, Political Economy, and Professionalization: Central Themes of the Organizational Synthesis165 cited
  • 2003Conservatism in Accounting162 cited
  • 2001Accounting classification and the international harmonisation debate — an empirical investigation159 cited
  • 1999THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES152 cited
  • 2013The objectives of financial reporting: a historical survey and analysis150 cited
  • 2015Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting130 cited
  • 1989Accounting in developing countries: A case for localised uniformity127 cited
  • 2007The SEC rules historical cost accounting: 1934 to the 1970s121 cited
  • 1995Accounting Reforms in China: Cultural Constraints on Implementation and Development

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116 cited
  • 1986Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation115 cited
  • 2009Adverse effects of uniform written reporting standards on accounting practice, education, and research114 cited