دانلود مقاله انگلیسی رایگان:کد به عنوان قانون اساسی: مذاکره در مورد یک کد حسابداری یکسان برای شرکت های راه آهن ایالات متحده و توجیه اخلاقی ادعاهای سهامداران در مورد ثروت - 2021
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  • Code as constitution: The negotiation of a uniform accounting code for U:S: railway corporations and the moral justification of stakeholder claims on wealth Code as constitution: The negotiation of a uniform accounting code for U:S: railway corporations and the moral justification of stakeholder claims on wealth
    Code as constitution: The negotiation of a uniform accounting code for U:S: railway corporations and the moral justification of stakeholder claims on wealth

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    Code as constitution: The negotiation of a uniform accounting code for U:S: railway corporations and the moral justification of stakeholder claims on wealth


    ترجمه فارسی عنوان مقاله:

    کد به عنوان قانون اساسی: مذاکره در مورد یک کد حسابداری یکسان برای شرکت های راه آهن ایالات متحده و توجیه اخلاقی ادعاهای سهامداران در مورد ثروت


    منبع:

    ScienceDirect- Elsevier- Critical Perspectives on Accounting, Corrected proof, 102376: doi:10:1016/j:cpa:2021:102376


    نویسنده:

    Kimberly Kracman


    چکیده انگلیسی:

    Economic historians of the United States identify the railway industry of the nineteenth century as the birthplace of existing institutions of corporate finance, law, and labor relations (Chandler, 1990; Perrow, 2002; Thomas, 2011). This paper shows that the railway industry was also an important arena for the standardization of corporate accounting in the U. S., and that railway accountants played a significant role in the federal government’s earliest attempts to regulate large corporations. The paper describes how railway accountants worked with the first federal regulator of corporations, the Interstate Commerce Commission (ICC), created by act of Congress in 1887, to create a uniform accounting code for the railway industry. This code was designed by the prominent economist and ICC statistician Henry Carter Adams to serve as a mechanism for the administrative supervision of railway corporations: a “cognitive equivalent of a constitution” (Starr, 1987, p. 53) that would promote economic democracy by protecting the property rights of non-controlling stakeholders in the railway system: shippers who used the trains to send goods to markets, long-term investors in railway shares and bonds, consumers of shipped goods, and members of the communities that the railways connected and employed. Railway accountants working with Adams created the rules for answering “potentially divisive questions of fact” (Starr, 1987, p. 53) about who contributed how much to the assets and profits of the railway corporation, and thus provided moral justification for how claims on those assets and profits were distributed.


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 16
    حجم فایل: 1094 کیلوبایت

    قیمت: رایگان


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