The origins of the English Exchequer's accounting system have been the subject of controversy since fitz Nigel's treatise in c.1179. The English Exchequer system was the first known medieval charge and discharge system. In England, it became the dominant accounting system in the Middle Ages and...

This case study examines the annual report disclosures in a UK listed company, Bulmers, from 1970 to 1990. While mandatory disclosure increased sharply, primarily because of the 1981 Companies Act, the even steeper increase in voluntary disclosure was part of a wide-ranging package of measures...