Article Title
Influence of firm size, strategy, and structure on the development of accounting, 1776-1989
Publication Date
Spring 1990
Abstract
This paper is a portion of a line of research based on the premise that one's ability to understand and explain the existence of a particular firm's accounting practices, or of typical firm accounting practices, is enhanced by an understanding of the economics of the firm. Both firms and accounting have existed for a long time, having developed together over many centuries. The focus in this paper is on developments in firm size, in firm strategy regarding vertical integration and diversification, and in form of organization as influences on the development of accounting.
Recommended Citation
Staubus, George J.
(1990)
"Influence of firm size, strategy, and structure on the development of accounting, 1776-1989,"
Accounting Historians Notebook: Vol. 13
:
No.
1
, Article 18.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol13/iss1/18