Parliamentary images of corporate financial reporting: 1844 to 1985
thesisposted on 23.01.2018 by Gerard McHugh
In order to distinguish essays and pre-prints from academic theses, we have a separate category. These are often much longer text based documents than a paper.
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.]
- Business and Economics