Financial reporting in the context of crisis: reconsidering the impact of the 'mania' on early railway accounting

References

• Board of Trade Returns . PP 1851 . PP 1856 , LI-LIV 199 – 221 . 533 – 565 . 623, 316
   Google Scholar
• Brennan , T. F. 1919 . The double account system . Accountant , 14 June : 509 – 515 .
   Google Scholar
• Brief , R. P. 1965 . Nineteenth century accounting error . Journal of Accounting Research , Spring : 12 – 31 .
   Web of Science ®Google Scholar
• Brief , R. P. 1966 . The origin and evolution of nineteenth century asset accounting . Business History Review , Spring : 1 – 23 .
   Google Scholar
• Brief , R. P. 1993 . The Continuing Debate over Depreciation, Capital and Income , New York : Garland .
   Google Scholar
• Bryer , R. A. 1991 . Accounting for the “Railway Mania” of 1845 – a great railway swindle? . Accounting, Organizations and Society , 16 ( 5/6 ) : 439 – 486 .
   Web of Science ®Google Scholar
• 1845 . Companies Clauses Consolidation Act , 8 & 9 Vict. c. 16
   Google Scholar
• Dicksee , L. R. 1892 . Auditing , London : Gee & Co .
   Google Scholar
• Edey , H. C. and Panitpakdi , P. 1956 . “ British company accounting and the law, 1844– 1900 ” . In Studies in the History of Accounting , Edited by: Littleton , A. C. and Yamey , B. S. 356 – 379 . London : Sweet & Maxwell .
   Google Scholar
• Edwards , J. R. 1985 . The origins and evolution of the double account system: an example of accounting evolution . Abacus , 21 ( 1 ) : 19 – 43 .
   Web of Science ®Google Scholar
• Edwards , J. R. 1986 . Depreciation and fixed asset valuation in railway company accounts to 1911 . Accounting and Business Research , 16 ( 63 ) Summer : 251 – 263 .
   Google Scholar
• Edwards , J. R. 1989 . A History of Financial Accounting , London : Routledge .
   Google Scholar
• Gallhofer , S. and Haslam , J. 1991 . The aura of accounting in the context of a crisis: Germany and the First World War . Accounting, Organizations and Society , 16 ( 5/6 ) : 487 – 520 .
   Web of Science ®Google Scholar
• Glynn , J. J. 1984 . The development of British railway accounting: 1800–1911 . Accounting Historians' Journal , 11 ( 1 ) Spring : 103 – 118 .
   Google Scholar
• Gourvish , T. R. 1970 . Captain Mark Huish: a pioneer in the development of railway management . Business History , 12 ( 1 ) : 46 – 58 .
   Web of Science ®Google Scholar
• Gourvish , T. R. 1980 . Railways and the British Economy 1830–1914 , London : Macmillan/Economic History Society .
   Google Scholar
• Gourvish , T. R. 1980 . “ Railway enterprise ” . In The Dynamics of Victorian Business: Problems and Perspectives to the 1870s , Edited by: Church , R. A. 126 – 141 . London : Allen & Unwin .
   Google Scholar
• Hunt , B. C. 1936 . The Development of the Business Corporation in England 1800–1867 , Cambridge, MA : Harvard University Press .
   Google Scholar
• Jenkinson , M. W. 1910 . Book-keeping and Accounting , London : Edward Arnold .
   Google Scholar
• Joint Stock Companies Act (1844) , 7 & 8 Vict. c. 110
   Google Scholar
• 1855 . Joint Stock Companies Act , 18 & 19 Vict. c. 133
   Google Scholar
• Jones , S. 1995 . A cross-sectional analysis of recommendations for company financial disclosure and auditing by nineteenth century Parliamentary witnesses . Accounting, Business and Financial History , 5 ( 2 ) : 159 – 186 .
   Google Scholar
• Jones , S. and Aiken , M. 1994 . The signi? cance of the profit and loss account in nineteenth-century Britain: a reassessment . Abacus , 30 ( 2 ) : 196 – 230 .
   Google Scholar
• Lee , T. A. 1975 . The concept of profitin British accounting, 1760–1900 . Business History Review , 49 ( 6 ) Spring : 6 – 36 .
   Google Scholar
• Lee , T. A. 1976 . Company Financial Reporting; Issues and Analysis , London : Nelson .
   Google Scholar
• Lee , T. A. 1979 . “ lsquo;Company financial statements: an essay in business history ” . In The Evolution of Corporate Financial Reporting , Edited by: Lee , T. A. and Parker , R. H. 15 – 39 . Sunbury-on- Thames : Nelson .
   Google Scholar
• Lee , T. A. 1982 . Company Financial Reporting: Issues and Analysis , 2nd edn , Wokingham : Van Nortrand Reinhold .
   Google Scholar
• Lisle , G. 1899 . Accounting in Theory and Practice , Edinburgh : W. Green .
   Google Scholar
• Mitchell , B. R. and Deane , P. 1962 . Abstract of British Historical Statistics , Cambridge : Cambridge University Press .
   Google Scholar
• Parker , R. H. 1984 . “ The want of uniformity in accounts: a nineteenth century debate ” . In Papers on Accounting History , Edited by: Parker , R. H. 67 – 88 . New York : Garland .
   Google Scholar
• Parker , R. H. , ed. 1992 . Macmillan Dictionary of Accounting , 2nd edn. , London : Macmillan .
   Google Scholar
• Pollins , H. 1956 . “ Aspects of railway accounting before 1868 ” . In Studies in the History of Accounting , Edited by: Littleton , A. C. and Yamey , B. S. 332 – 355 . London : Sweet & Maxwell .
   Google Scholar
• Reed , M. C. 1975 . Investment in Railways in Britain, 1820–1844 , Oxford : Oxford University Press .
   Google Scholar
• 1845 . Railway Clauses Consolidation Act , 8 & 9 Vict. c. 20
   Google Scholar
• 1868 . Regulation of Railways Act , 31 & 32 Vict. c. 119
   Google Scholar
• PP 1847–1848 . Report of the House of Lords 1847–1848 , XIV 1 – 27 . 71
   Google Scholar
• Report of the House of Lords . Select Committee on the Audit of Railway Accounts; Third Report; , X 1849, Cmnd 371, 421
   Google Scholar
• Simmons , J. and Biddle , G. 1997 . Oxford Companion to British Railway History , Oxford : Oxford University Press .
   Google Scholar