This book introduces accountants and managers to an historical
perspective of corporate financial reporting to employees. It
presents a resource for research and practice based upon a
literature that for its pre-1970 decades has been largely
unfamiliar to contemporary educators, researchers and practitioners
alike. In addition the pieces not only provide an historical view
of issues and arguments, but of actual reporting practice and
audience responses. For the students and researcher, these readings
offer a first-hand glimpse into the intentions of employee report
producers, the critiques of observers at the time, and the
requirements of employees in some instances. For report producers,
managers and accountants, it reveals some of the reporting
traditions that we have inherited today as well as reporting
practices that have already been recommended, tried and tested in
The readings selected cover a sixty year period from the 1920s
through to the close of the 1970s, with the exception of the first
contribution by Lewis, Parker and Sutcliffe (1984) that serves as
the historical overview and analysis for the whole text.
|Country of origin:
||Routledge Library Editions: Accounting
Lee D. Parker
||Electronic book text
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