What is it about?

the Bell System developed group depreciation methods during the first third of the twentieth century. The business and regulatory environment of the time contributed to both the development of these new methodologies and their use beyond the telephone industry

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Why is it important?

this paper contributes to our understanding of the importance of environment in both the creation and diffusion of knowledge

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This page is a summary of: A contextual analysis of the development and diffusion of depreciation accounting at the Bell System, 1910–37, Accounting History Review, March 2012, Taylor & Francis,
DOI: 10.1080/21552851.2012.653133.
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