Reconstructing Corporate History Using Accounting Data

Posted: 25 Mar 2010

See all articles by Indrajit Mallick

Indrajit Mallick

Centre for Studies in Social Sciences Calcutta

Date Written: May 28, 2009

Abstract

This paper attempts to outline a methodology for reconstructing the history of big enterprise. The problem is to construct an institutional narrative that captures the essential dynamics of corporate institution creation, institutional change, development into a large corporation and its maturity. It is argued that accounting data can be one of the most important inputs in this regard. However, accounting data is necessary but not sufficient for a complete account of the history of a large corporate enterprise. Similarly, other sources of information are necessary but not sufficient for the above purpose without accounting data. This paper focuses on the use of accounting data for reconstructing corporate history and also addresses partially how such data can be combined with other sources of information to provide a complete story. We delve briefly into the nature of accounting data and the structure of accounting record keeping. Reconstructing corporate history involves asking appropriate questions on financial structure, capital budgeting and investments, operations and strategy that accounting data reveal.

Keywords: Corporate Business History, Accounting Data

JEL Classification: M41, N80

Suggested Citation

Mallick, Indrajit, Reconstructing Corporate History Using Accounting Data (May 28, 2009). Available at SSRN: https://ssrn.com/abstract=1411102

Indrajit Mallick (Contact Author)

Centre for Studies in Social Sciences Calcutta ( email )

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