THE IMPACT OF GREAT DEPRESSION ON THE AMERICAN ACCOUNTING PRACTICE

This article aims to prove that the events surrounding the Great Depression of the late 1920s and early 1930s, marks a maturity point in American Accounting thought and practice. In order to achieve such objective we have undergone a qualitative research, using as method of research the content anal...

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Bibliographic Details
Main Author: Toman Cristina
Format: Article
Language:deu
Published: University of Oradea 2012-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2012/n2/110.pdf
Description
Summary:This article aims to prove that the events surrounding the Great Depression of the late 1920s and early 1930s, marks a maturity point in American Accounting thought and practice. In order to achieve such objective we have undergone a qualitative research, using as method of research the content analysis of the books and articles regarding the American Accounting history and the Great Crash. We can conclude that there is evidence that the crisis had a profound effect on the subsequent evolution of the American Accounting practice.
ISSN:1222-569X
1582-5450