Thesis-2000-McHugh.pdf (5.04 MB)
0/0

Parliamentary images of corporate financial reporting: 1844 to 1985

Download (5.04 MB)
thesis
posted on 23.01.2018 by Gerard McHugh
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.]

History

School

  • Business and Economics

Department

  • Business

Publisher

© Gerard McHugh

Publisher statement

This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 2.5 Generic (CC BY-NC-ND 2.5) licence. Full details of this licence are available at: http://creativecommons.org/licenses/by-nc-nd/2.5/

Publication date

2000

Notes

A Doctoral Thesis. Submitted in partial fulfilment of the requirements for the award of Doctor of Philosophy at Loughborough University.

Language

en

Exports

Logo branding

Keyword(s)

Exports