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View Full Version : THE DEVELOPMENT OF ACTUARIAL-BASED PENSION ACCOUNTING AT THE BELL SYSTEM, 1913—40 (Accounting Education)



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May 16th 2007, 11:40 AM
This article evaluates the process of firm-specific learning relating to the development of actuarially based pension accounting at the Bell System in the USA from 1913 to 1940. Drawing on Alfred D. Chandler's notion of an "integrated learning base", it analyzes the steps taken by the firm in learning how to order the multiple forms of specialized knowledge necessary for effective pension ...

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