Publication Date
1984
Abstract
A model of change in twentieth century American accounting is presented. The model describes three-phase cycles, each consisting of a reactive, a proactive, and synthesis phase. The text and Appendix illustrate and attempt to validate the model, and to make projections for the future.
Recommended Citation
Dailey, James Michael
(1984)
"Cyclical aspects to twentieth century American accounting,"
Accounting Historians Journal: Vol. 11:
Iss.
2, Article 5.
Available at:
https://egrove.olemiss.edu/aah_journal/vol11/iss2/5