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Author:Storrar, A.
Pratt, K.
Title:Accountability vs privacy, 1844-1907: the coming of the private company
Journal:Accounting, Business and Financial History
2000 : VOL. 10:3, p. 259-292
Index terms:ACCOUNTABILITY
PRIVATE COMPANIES
UNITED KINGDOM
Language:eng
Abstract:Recent periods have seen demands for increased corporate disclosures and new technologies by which those disclosures may be widely disseminated. These trends have coincided with a period of intense competition. Embarking on a major review of UK company law, the Department of Trade and Industry seeks to balance transparency with commercial freedom. This paper considers the causes of secrecy, and the circumstances in which it came into conflict with accountability in registered companies in the UK during the second half of the 19th century.
SCIMA record nr: 218770
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