Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/taylor-francis/a-contextual-analysis-of-the-development-and-diffusion-of-depreciation-hfgiD4MznG
References (86)
-
(1933)
Depreciation: A review of legal and accounting problems -
F. Damanpour, W. Evan (1984)
Organizational innovation and performance: The problem of "organizational lag."Administrative Science Quarterly, 29
-
J. Hoover, G. Kolko (1964)
The Triumph of Conservatism, 17
-
(1912)
Letter to M.C -
S. Chapman (1908)
American Methods of Railway AccountingJournal of the Royal Statistical Society, 71
-
(1928)
Testimony of witnesses for Bell System Companies; Docket No. 14,700: Depreciation Charges of Telephone Companies -
D. Collier (2012)
Objectivity or advocacy: probability theory and capital costing at the Bell SystemInternational Journal of Critical Accounting, 4
-
(1920)
Theoretical depreciation: A menace to the public and the investor -
N. Danielian (1939)
A. T. & T : the story of industrial conquest -
The first action of the ICC to involve the telephone industry was its 1912 issue of the Uniform System of Accounts -
B. Laskin, I. Sharfman (1939)
The Interstate Commerce Commission: A Study in Administrative Law and Procedure. Part IVUniversity of Toronto Law Journal, 3
-
Anatole Gruehr (1959)
Depreciation History and Concepts in the Bell SystemThe Engineering Economist, 4
-
M. Furner (1975)
Advocacy and Objectivity: A Crisis in the Professionalization of American Social Science, 1865-1905 -
B. Kimball (1947)
A System of Life Tables for Physical Property Based on the Truncated Normal DistributionEconometrica, 15
-
The author has also contributed (Chandar, Collier, and Miranti, forthcoming) to a study of the use of graphical methods in managerial accounting at the Bell System -
E. Hawley (2020)
The New Deal and the Problem of Monopoly -
B. Kimball (1943)
General Theory of Plant Account Subject to Constant Mortality Law of RetirementsEconometrica, 11
-
John Burns, R. Scapens (2000)
Conceptualizing management accounting change: an institutional framework☆Management Accounting Research, 11
-
Richard Brief (1966)
The Origin and Evolution of Nineteenth-Century Asset AccountingBusiness History Review, 40
-
C. Benson, B. Kimball (1945)
Mortality Characteristics of Physical Property Based upon Location Life Table and Re-Use RatiosEconometrica, 13
-
N. John (1989)
The Rise of the Corporate Commonwealth: United States Business and Public Policy in the 20th Century Louis Galambos Joseph PrattThe Public Historian, 11
-
(1912)
Study to establish a Public Relations Bureau -
K. Robson, H. Willmott, D. Cooper, Tony Puxty (1993)
The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. accountancy professionAccounting Organizations and Society, 19
-
R. Garnet (1985)
The telephone enterprise : the evolution of the Bell System's horizontal structure, 1876-1909 -
(1922)
The Cost Accountant called depreciation a substitute for revaluation. References Archival sources AT&T Archives -
Nayantara Hensel (2012)
The Visible Hand: The Managerial Revolution in American Business, 19
-
A. Dunk (1989)
Management Accounting LagAbacus, 25
-
A. Coats (1979)
The Emergence of Professional Social Science: The American Social Science Association and the Nineteenth-Century Crisis of AuthorityHistory of Political Economy, 11
-
Perry Mason (1937)
Principles of public-utility depreciation -
Statistical analysis and its application to certain phases of the telephone business -
Bleakney, G. Robert (1970)
The Interstate Commerce CommissionBoston College Law Review, 11
-
Nandini Chandar, D. Collier, P. Miranti (2012)
Graph standardization and management accounting at AT&T during the 1920sAccounting History, 17
-
J. Utterback (1996)
Mastering the Dynamics of Innovation -
R. Cuff (1983)
Building a New American State: The Expansion of National Administrative Capacities, 1877–1920. By Stephen Skowronek. (Cambridge: Cambridge University Press, 1982. x + 389 pp. Table, notes, selected bibliography, and index. Cloth, $39.50; paper, $12.95.)The Journal of American History, 70
-
Stuart Burchell, C. Clubb, A. Hopwood, J. Hughes, Janine Nahapiet (1980)
The roles of accounting in organizations and societyAccounting Organizations and Society, 5
-
Gabriel Preinreich (1939)
The Practice of DepreciationEconometrica, 7
-
Shirley accounting (2003)
The economic determinants of depreciation accounting in late nineteenth-century BritainAccounting, Business and Financial History, 13
-
Edward Smykay (1955)
The National Association of Railroad and Utility Commissioners as the originators and promoters of public policy for public utilities -
A. Littleton (1933)
Accounting Evolution To 1900 -
(1927)
The rule as to depreciation in determining value -
J. Krug (1935)
Utility Depreciation Practices under Commission Scrutiny, 11
-
D. Wright, J. Galbraith (1957)
American Capitalism: The Concept of Countervailing PowerVirginia Law Review, 43
-
(1935)
Statistical analyses of industrial retirements -
Nandini Chandar, P. Miranti (2009)
Integrating accounting and statistics: Forecasting, budgeting and production planning at the American Telephone and Telegraph Company during the 1920sAccounting and Business Research, 39
-
M. Covaleski, M. Dirsmith, Clinton White (1987)
Economie consequences: The relationship between financial reporting and strategic planning, management and operating control decisions*Contemporary Accounting Research, 3
-
(1913)
A brief history of telephone accounting -
(1929)
The Straight-line depreciation accounting practice of telephone companies in the United States -
T. Johansson, Sven Siverbo (2009)
Why is research on management accounting change not explicitly evolutionary? : Taking the next step in the conceptualisation of management accounting changeManagement Accounting Research, 20
-
A. Hopwood, P. Miller (1996)
Accounting as social and institutional practiceContemporary Sociology, 25
-
E. Hawley (1974)
Herbert Hoover, the Commerce Secretariat, and the Vision of an “Associative State,” 1921–1928The Journal of American History, 61
-
Gabriel Preinreich (1938)
Annual Survey of Economic Theory: The Theory of DepreciationEconometrica, 6
-
(1937)
Special investigation Docket No -
Nandini Chandar, P. Miranti (2007)
The development of actuarial-based pension accounting at the Bell System, 1913—40Accounting History, 12
-
A. Young (1914)
Depreciation and Rate ControlQuarterly Journal of Economics, 28
-
(1987)
The new American state: Bureaucracies and policies since WWII -
Clinton Scovell (1981)
Cost Accounting and Burden Application -
R. Dykstra (1976)
Advocacy & objectivity : a crisis in the professionalization of American social science, 1865-1905The Journal of American History, 63
-
(1924)
Recent decisions by the Supreme Court of the United States on valuation and rate making -
P. Miranti (1990)
Accountancy Comes of Age: The Development of an American Profession, 1886-1940 -
P. Miranti (2002)
Corporate Learning and Traffic Management at the Bell System, 1900–1929: Probability Theory and the Evolution of Organizational CapabilitiesBusiness History Review, 76
-
W. Shewhart
Some applications of statistical methods to the analysis of physical and engineering dataBell System Technical Journal, 3
-
William Harbaugh, David Hammack, S. Skowronek (1984)
Power and Society: Greater New York at the Turn of the Century@@@Building a New American State: The Expansion of National Administrative Capacities, 1877-1920The American Historical Review, 89
-
(1921)
Discussion of depreciation accounting -
(1908)
The importance of scientific accounting -
R. Wiebe (1966)
The Search for Order, 1877-1920 -
Richard John (2010)
Network Nation: Inventing American Telecommunications -
B. Schwartz, Marver Bernstein (1956)
Regulating Business by Independent CommissionHarvard Law Review, 69
-
Norton Long (1937)
PUBLIC RELATIONS POLICIES OF THE BELL SYSTEMPublic Opinion Quarterly, 1
-
R. Kaplan, Y. Ijiri (1969)
Probabilistic Depreciation and Its Implications for Group Depreciation -
P. Miller, T. O'Leary (1987)
Accounting and the construction of the governable personAccounting Organizations and Society, 12
-
Guy Alchon (1985)
The Invisible Hand of Planning: Capitalism, Social Science, and the State in the 1920s -
J. Carey (1969)
The rise of the accounting profession -
Frank Norris
The Octopus: A Story of California -
life expectancy of physical property based on mortality laws -
Annual report of the American Telephone and Telegraph Company -
T. Boyns, J. Edwards (1997)
Cost and management accounting in early Victorian Britain: a Chandleresque analysis?Management Accounting Research, 8
-
J. Tobin (1974)
What Is Permanent Endowment IncomeThe American Economic Review, 64
-
Y. Ijiri, R. Kaplan (1970)
Sequential Models in Probabilistic DepreciationJournal of Accounting Research, 8
-
(1906)
A fight with an octopus -
H. Hotelling (1925)
A General Mathematical Theory of DepreciationJournal of the American Statistical Association, 20
-
Recall that it was largely mistrust of the power inherent in the size and spread of the National Bank that led to its destruction under Andrew Jackson in the 1830s -
J. Heier (2006)
AMERICA'S RAILROAD DEPRECIATION DEBATE, 1907 TO 1913: A STUDY OF DIVERGENCE IN EARLY 20th CENTURY -
(1918)
Telegraph and telephone in government hands -
(1912)
Uniform system of accounts for telephone companies -
Chandar and Miranti's work on the pension innovations at AT&T may be seen as an exception, but the firm's innovations in this area did not widely affect industry practices -
John Bauer (1927)
Interstate commerce commission adopts actual investment at cost basisNational Municipal Review, 16
- Publisher
- Taylor & Francis
- Copyright
- Copyright Taylor & Francis Group, LLC
- ISSN
- 1466-4275
- eISSN
- 0958-5206
- DOI
- 10.1080/21552851.2012.653133
- Publisher site
- See Article on Publisher Site
Abstract
Managerial accounting innovations often follow new technologies, products or services because new businesses operate in environments that lack established guidelines for the collection and analysis of essential accounting information. The current paper examines the influence of the social and political context on the development, presentation and reception of an accounting innovation by the Bell System, group depreciation. Following the mildly confrontational Progressive years, the 1920s generally provided a pro-business and pro-specialist environment that allowed the firm to develop its innovative methodologies uncontested. During this time, group depreciation, a statistically based methodology, transitioned from accounting innovation to accepted practice. However, during the Depression the relationship between government and industry altered and regulators intervened in ways that acted to the detriment of the firm.
Journal
Accounting History Review – Taylor & Francis
Published: Mar 1, 2012
Keywords: accounting innovation; group depreciation; intergenerational equity; probability science; rate base