Our present economic system displays a vital interest in the financial structure of business firms and the causes of changes occurring over time. Significant contributions toward analysis of such developments, stem from both the academic and practicing sectors of the accounting profession. Certain conspicuous aspects of these transitions will be reviewed here, more in terms of the broad facets without strict recognition of the overlaps in their chronology.
Nielsen (1904-1981), Oswald
"In all my years,"
Accounting Historians Journal: Vol. 2
, Article 21.
Available at: https://egrove.olemiss.edu/aah_journal/vol2/iss1/21