Parliamentary images of corporate financial reporting: 1844 to 1985
2000
The development of statutory legislation governing financial reporting by British companies
between 1844 and 1985 is the primary concern of this thesis. The period begins with the
passing of the first Joint Stock Companies Act in 1844, which permitted incorporation by a
simple process of registration, and ends with the most recent consolidation of company law in
1985. The basic premises upon which the thesis builds are: (i) that mental images or
conceptual frames lead us to understand the world in distinctive yet partial ways; and (ii) that
various outcomes flow from these conceptualisations - in other words, that images do have
effects. The thesis uses these insights to explore the idea that a key to
understanding the different styles of corporate financial reporting legislation through time
might be the imagery that shaped Parliament's thinking about corporate financial reporting. [Continues.]
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