haku: @author Anderson, M. / yhteensä: 14
viite: 8 / 14
| Tekijä: | Matthews, D. Anderson, M. Edwards, J. R. |
| Otsikko: | The rise of the professional accountant in British management |
| Lehti: | Economic History Review
1997 : AUG, VOL. 50:3, p. 407-429 |
| Asiasana: | ECONOMIC HISTORY ACCOUNTANTS PROFESSIONALIZATION MANAGEMENT UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | This paper argues that the steady increase in the numbers of accountants in the past has been due to the particular nature of Britain's capital market which stimulated need for independent auditors. The migration of these accountants into business can in some extent be explained on the demand side by the growth in the size and internal complexity of firms, the problems British firms encountered, and the financial environment in which they operated. The best explanation as to why accountants reached the top in management is that only the bright and dedicated qualified, whioe their training was the best, and until recently, almost the only management training available in Britain. |
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