Time and space in income accounting

@inproceedings{Takatera2000TimeAS,
  title={Time and space in income accounting},
  author={Sadao Takatera and Norio Sawabe},
  year={2000}
}
  • Sadao Takatera, Norio Sawabe
  • Published 2000
Inspired by the work of DR Scott, we explore the formation of an internal logic of income accounting that bestows upon the income accounting system an institutional status. As large scale modern corporations emerged in the market, imaginative ways of doing income accounting were developed and exercised in the 19th century. Creative accounting practices of the time were eventually evolved into what is now known to be the accrual process. A distinctive feature of the accrual accounting system… CONTINUE READING

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