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Publication date: 28 October 2022

Kevin Christopher Carduff

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Corporate Reporting: From Stewardship to Contract, the Annual Reports of the United States Steel Corporation 1902–2006
Type: Book
ISBN: 978-1-80382-761-2

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Book part
Publication date: 27 October 2016

Dale L. Flesher, Gary John Previts and Andrew D. Sharp

This paper contributes to the literature of accountability and ethics by providing historical perspective by way of archival discovery of original, primary documentation as to…

Abstract

This paper contributes to the literature of accountability and ethics by providing historical perspective by way of archival discovery of original, primary documentation as to corporate practices and behaviors of an early major U.S. corporation during the period 1849–1862. The authors provide the results of examination and analysis of surviving corporate records.

The challenges to appropriate behavior and the application of stewardship principles with regard to the custody of property and the sanctions imposed for transgressions are all identified from primary corporate documents and hand-written minutes books of the board of directors of the Mobile & Ohio Railroad during the period. The de facto development of a corporate code of conduct enumerated by the board provides an early example of explicit corporate governance guidance. This unique discovery informs contemporary understanding of ethical issues identified in the accountability literature by adding the perspective of management experiences from over 150 years ago.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 July 2003

Dale L. Flesher, William D. Samson and Gary John Previts

Evidence of audit committee activity in the formative years of the Baltimore & Ohio (B&O) Railroad indicates that control and reporting activity developed long before the…

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Evidence of audit committee activity in the formative years of the Baltimore & Ohio (B&O) Railroad indicates that control and reporting activity developed long before the existence of regulatory mandate or the external auditing function. This is the earliest example of such an organized and continuing activity in American business history. With no previous business experience to model this enterprise, the organizers of the corporation put in place an audit committee of directors as a control device to safeguard assets and ensure proper handling of cash receipts and disbursements. Research into primary materials establishes that the committee not only performed regular routine audits of the “treasurer’s report,” but also identified and addressed critical problems of control and payment weaknesses. The discovery of the function of value‐for‐money (VFM) auditing by a committee of directors establishes historical context for today’s audit process and audit committee. Because the B&O was such an important entity, it influenced other railroads; and the railroad industry, in turn, greatly influenced the development of modern American businesses during the Industrial Revolution.

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Managerial Auditing Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 14 November 2016

Robert H. Herz

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More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

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Book part
Publication date: 14 November 2016

Robert H. Herz

Free Access. Free Access

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More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

Available. Content available
Book part
Publication date: 27 October 2016

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Available. Content available
Book part
Publication date: 28 October 2022

Kevin Christopher Carduff

Free Access. Free Access

Abstract

Details

Corporate Reporting: From Stewardship to Contract, the Annual Reports of the United States Steel Corporation 1902–2006
Type: Book
ISBN: 978-1-80382-761-2

Available. Content available
Book part
Publication date: 30 September 2019

Martin E. Persson

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Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer
Type: Book
ISBN: 978-1-78973-670-0

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Book part
Publication date: 1 November 2018

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William A. Paton: A Study of his Accounting Thought
Type: Book
ISBN: 978-1-78756-408-4

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Book part
Publication date: 2 November 2020

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Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
Type: Book
ISBN: 978-1-83867-998-9

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