This study traces the development of the American public accounting profession from 1927 to 1962. Over the course of these thirty-five years, accounting evolved from an insular, divided group whose professional competence and independence was doubted, even by its own members, to one that spoke with one united national voice, proudly asserted its ability to take on additional responsibilities, and had cemented an essential place in the American economy. The study makes use of archival sources, included large portions of the papers of George O. May, the doyen of the old Wall Street elite whose correspondence into the 1950's reflects the profession's development, and provides the first study of the accounting profession's response to the union corruption scandals. I look at the major events that caused this evolution, including the writings of William Z. Ripley, the New Deal and the creation of the Securities and Exchange Commission, the McKesson-Robbins scandal, the Second World War, the postwar economic expansion, and the union corruption scandals. I show how these events forced the profession to accept the responsibilities American society demanded of it, and how the leadership of the profession passed from a Wall Street-centered elite that styled itself after a British ideal of the professional as a disinterested, independent gentleman who did not promote himself and whose integrity and expertise did not require rigid rules of conduct, to a new generation that embraced a more modern ideal of the professional, one who followed strict rules of conduct and educational requirements, and who embraced a broader vision of public accountancy's responsibilities to American society, as evidenced by the prominent public role the American Institute of CPA's took when Congress looked to impose stricter regulations on trade unions and pensions in the wake of the union corruption scandals of the late 1950's. Finally, I evaluate the consequences of this evolution, consequences that I believe persisted into the twenty-first century with the debate over non-audit services in the wake of the Enron scandal.

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This study is about the history of a family-owned business. In Taiwan, there are not many researches talking about the company history which are very useful and important to discover what makes a business thriving or failure."Taisun¡¨ is a family-owned business which is famous on producing ¡§Salad Oil¡¨ controlled by Zhan family and is observed to discover how this family keeps their business thriving as the industry structure changes. The research method is to gather information about Taisun from the historical data¡Bnews reports¡Bmagazines and interviews, and then to analyze the development stages of Taisun. This study covers the business performance review ¡Bthe business developing processes¡Bbusiness diversification and the leadership of the business controller. ¡§Business Transition¡¨ and ¡§Transfer Issue¡¨ were found two challenges to Taisun in the future. The food industry is in the mature period so that Taisun tries hard to lead business transition into the correct direction and keep the business alive. In the other hand, the organization becomes aged and there are difficulties to appeal to high-educated candidates, generation transfers would be an important issue for Taisun in the future.

A successful business model is worth researching and benchmarking. This qualitative research is about the history of Delta Electronics Inc., which was established 36 years ago. Delta Electronics Inc. has continuously grown and overcome challenges from the macro environment, industry competitors, customers¡¦ preferences via planning and executing strategies, reforming organizational structure, executing performance management, employee development, performing product quality management, improving manufacturing processes, establishing global intranet and internal communication systems, shaping business culture, fulfilling corporate social responsibility needs, etc. This thesis summarizes the key success factors of why Delta has succeeded and was able to unearth the ¡§Delta Way¡¨. This thesis was constructed not only using secondary data, related academic research, and periodicals, but also original primary material such as internal conference records and annual reports which were provided by Delta. Besides, in the summer of 2007, Delta honored me with a two month internship, allowing me experience their business culture, observe daily operations, managerial systems and most importantly of all to interview managers. This study uses the methods mentioned above to try and piece together Delta¡¦s history. The result of this study is as follows. There are five competitive competences that made Delta successful: Firstly, Delta has established a global organizational structure. Secondly, Delta emphasizes constant innovation and R&D. Thirdly, Delta pursues continuous improvement of product quality and manufacturing processes. Fourthly, Delta focuses on the execution and fulfillment of corporate spirit. Lastly, Delta prides itself on social responsibility. In order for the company to immediately serve and satisfy customer demands, Delta sets up sales offices, manufacturing factories and RD centers around the world; especially in regions containing Delta¡¦s critical customer pools. To support Delta¡¦s corporate strategy and become a leading global company, Delta¡¦s organizational structure is that of a matrix configuration which is constructed on three axes and divided on the principles of business function, business unit, and region. To ensure that clear and coherent information can be delivered through a complicated organizational structure, Delta arranges regular corporate conferences to listen to suggestions from different business units and hierarchies. Delta¡¦s success not only comes from its stable system and organizational structures but also from its business mission and vision which drives employees¡¦ commitment and dedication to Delta.

"Red Meat Republic: The Rise of the Cattle-Beef Complex, 1865-1906," examines the consolidation of the American meatpacking and ranching industries. Supplying urban consumers with inexpensive beef required a form of industrialized animal husbandry that had high costs, both human and environmental. In spite of these costs - the source of widespread criticism and public unease - this system has persisted in roughly the same shape for nearly a century. I argue this resilience depends on a set of widely accepted narratives that made centralized meatpacking appear natural and inevitable. Whether rooted in cultural discourses justifying Indian land expropriation or technological arguments rationalizing market concentration, particular narratives enabled the historical processes integral to the rise of big meatpacking. "Red Meat Republic" critiques these narratives and offers an alternate account of industrial animal husbandry's origins. / History

In the United States, in 1953, the manufacture of band instruments in well established with a large part of the industry centered in Elkhart, Indiana. Three major problems will be considered in this thesis: Why the band instrument industry was started in Elkhart, what factors led to the growth and expansion of the industry, and why, after almost eighty years, Elkhart has retained its prominence as the nation's band instrument center.

The Swedish newspaper industry was for many years characterized by geographically separated markets. This allowed for open discussions and learning. In addition, economic objectives were often not expressed by the owners of the newspaper companies. This dissertation analyzes two organizations which mirrored these distinctive traits of the industry. The Lindesberg Group (1956-2008) was a secretive group of CEOs. It is described how this group started in a time of crisis to share experiences, how it developed an intricate system of benchmarking, but later transformed into an exclusive personal network with a reputation of power and influence in the media industry. Centertidningar AB (1973-2005) was a group of newspapers owned by the Centre Party. The newspapers were originally acquired to promote a political message, but they soon turned into a profit generator. This dissertation shows that the orientation for profit came from the managers rather than from the owner, and how the managers took complete control from the politicians but made the Party rich. Comparisons to other organizational forms are made, such as the open price associations. Theories of interfirm cooperation and corporate governance are used. An inverse relation between hierarchical integration and open discussions is found. It is shown that many board functions can be replicated by managers. The dissertation is of interest to scholars in business history, media economics, governance, accounting, and organization studies. Christoffer Rydland is a researcher at the Department of Marketing and Strategy (MaST) and EHFF at the Stockholm School of Economics. He is also the illustrator of the cover. A seabird, standing on a small stone, represents the leader's loneliness in the hierarchy. A sea mark on the horizon represents his search for navigation. (Lake Siljan, Midsummer 2009.) / <p>Diss. Stockholm : Handelshögskolan, 2013</p>

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