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| Tekijä: | Takatera, S. Sawabe, N. |
| Otsikko: | Time and space in income accounting |
| Lehti: | Accounting, Organizations and Society
2000 : NOV, VOL. 25:8, p. 787-798 |
| Asiasana: | ACCOUNTING SYSTEMS STATUS |
| Kieli: | eng |
| Tiivistelmä: | The authors explore the formation of an internal logic of income accounting that bestows upon the income accounting system an institutional status. As large scale modern corporations emerged in the market, imaginative ways of doing income accounting were developed and exercised in the 19th century. Creative accounting practices of the time were eventually evolved into what is now known to be the accural process. |
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