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Title: The development of group accounting in the United Kingdom to 1950
Author: Kanamori, Eri
ISNI:       0000 0004 2746 8586
Awarding Body: Cardiff University
Current Institution: Cardiff University
Date of Award: 2008
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New evidence to show that the ICAEW's decision to provide strong support for consolidated accounts might be attributed to F.R.M. de Paula's late intervention in the regulatory formulation process is also presented. Applying the theory of path dependence, this study concludes that the preference for legal entity-based accounts by company directors, which can be explained along with the accountancy profession's attitudes towards group accounting, was shared by a large number of the units and became slow to change.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available