Article Title
Publication Date
1989
Abstract
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.
Recommended Citation
Vent, Glenn and Milne, Ronald A.
(1989)
"Standardization of mine accounting,"
Accounting Historians Journal: Vol. 16
:
Iss.
1
, Article 3.
Available at:
https://egrove.olemiss.edu/aah_journal/vol16/iss1/3