Thesis for the degree of Master of Business: The Double Account System in Nineteenth Century U.K. Railways: An Analysis from an Accounting Theory Perspective

The thesis "The Double Account System in Nineteenth Century U.K. Railways: An Analysis from an Accounting Theory Perspective" investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work looks at historical events from the perspective of a modern accountant. The two main questions addressed by the thesis are whether it is feasible to use modern systems oriented accounting theories to investigate and explain the historical events covered in this study and whether the Double Account System achieved its aims.
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Thesis for the degree of Master of Business: The Double Account System in Nineteenth Century U.K. Railways: An Analysis from an Accounting Theory Perspective