Abstract
THis survey of uniform accounting practices is restricted to developments in the industrial field of the United States. In particular, attention is devoted largely to the efforts of trade associations, which have been the leading exponents of the use of uniform accounting. The influence of a few governmental agencies (the National Recovery Administration looms largest among these) is also examined. The survey is divided into the following chronological periods, each of which possesses some unique features regarding the development of uniform accounting: (i) pioneering years from approximately i875 to I90o; (2) period of increased activity from i900 to i919; (3) period of legal uncertainty regarding certain trade association activities from I920 to I925; (4) period of increased prestige of trade associations from I926 to I932; (5) period covered by and following certain New Deal laws.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
