Article1985

The Origins and Evolution of the Double Account System: An Example of Accounting Innovation

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Accounting Theory and Financial Reporting Accounting and Organizational Management Accounting and Financial Management

Abstract

The distinguishing characteristic of the double account system is the subdivision of the conventional balance sheet into a capital account and a revenue account, and it is the purpose of this paper to explain why it became the practice of railway companies to publish accounts in this form.

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References

2002An Inquiry into the Nature and Causes of the Wealth of Nations 1966The Genesis of Modern Management. A Study of the Industrial Revolution in Great Britain.1957Studies in the History of Accounting.1962Accounting theory : continuity and change 2010Auditing: A Practical Manual for Auditors 1981Accountancy and the British economy, 1840-1980: The evolution of Ernst & Whinney 1966The Origin and Evolution of Nineteenth-Century Asset Accounting

Cited by

1994Finding English Words to Talk about Accounting Concepts 1998Intersections of law and accountancy: Unlimited auditor liability in the United Kingdom 2009Accounting For Goodwill 1986Depreciation and Fixed Asset Valuation in British Railway Company Accounts to 1911 2003“It may be earlier than you think": evidence, myths and informed debate in accounting history 2003The railway mania of 1845‐1847: Market irrationality or collusive swindle based on accounting distortions?1996The development of accounting regulation in the extractive industries: An international review 1993Du dépérissement à l'amortissement, enquête sur l'histoire d'un concept et de sa traduction comptable

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