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Objectivity and advocacy

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TypeOfResource
Text
TitleInfo (ID = T-1)
Title
Objectivity and advocacy
SubTitle
probability theory and capital costing at the Bell System, 1913-1941
TitleInfo (ID = T-2); (type = alternative)
Title
Probability theory and capital costing at the Bell System, 1913-1941
Identifier (displayLabel = ); (invalid = )
ETD_1774
Identifier (type = hdl)
http://hdl.rutgers.edu/1782.2/rucore10002600001.ETD.000051296
Language (objectPart = )
LanguageTerm (authority = ISO639-2); (type = code)
eng
Genre (authority = marcgt)
theses
Subject (ID = SBJ-1)
Name (authority = LC-NAF)
NamePart (type = corporate)
American Telephone and Telegraph Company
Subject (ID = SBJ-2); (authority = RUETD)
Topic
Management
Subject (ID = SBJ-3); (authority = ETD-LCSH)
Topic
Managerial accounting
Abstract
This dissertation, an historical case study, investigates how the Bell Telephone System blended knowledge of depreciation and probability theory both to develop a managerial accounting policy and to serve as a means for controlling debate before government regulators in the early twentieth century. This research shows that by combining statistics and accounting, the Bell System created a system for estimating capital cost expiration that was firmly grounded in mathematical science. The firm developed methodologies that used averaging techniques as a way to determine trends in asset life that were obscured by random fluctuations in actual retirements. The resultant smoothing of annual expenses also helped reduce the perception of risk, thus providing an economic benefit to the firm. At the same time, complexity derived from the application of probability theory gave the telephone company significant advantages in regulatory debates with adversaries trained primarily in accounting and law. In addition, the advanced mathematics also functioned as a knowledge barrier which inhibited potential encroachments by regulators on corporate prerogatives.
This study extends the body of literature on managerial accounting by documenting an early use of statistical tools to understand firm resources. This study also expands our understanding of the acquisition and use of knowledge within the firm. Some of the most interesting findings look at the contextual nature of knowledge. Thus, in the pro-business atmosphere of the 1920’s, the firm was left alone to develop its knowledge base and design applications that were in its own best interests. With the crisis of the Depression, the relationship between the firm and business changed, and regulators demanded examination of the equity issues related to AT&T’s depreciation practices. This resulted in changes to the rate base calculations, but the basic depreciation policies of the Bell System remained unchanged.
PhysicalDescription
Form (authority = gmd)
electronic resource
Extent
vii, 154 p. : ill.
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application/pdf
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text/xml
Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references (p. 138-147)
Note (type = statement of responsibility)
by Deirdre M. Collier
Name (ID = NAME-1); (type = personal)
NamePart (type = family)
Collier
NamePart (type = given)
Deirdre M.
NamePart (type = date)
1960
Role
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author
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Deirdre M. Collier
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NamePart (type = family)
Miranti
NamePart (type = given)
Paul
Role
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chair
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Advisory Committee
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Paul J. Miranti
Name (ID = NAME-3); (type = personal)
NamePart (type = family)
Sudit
NamePart (type = given)
Ephraim
Role
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internal member
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Advisory Committee
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Ephraim Sudit
Name (ID = NAME-4); (type = personal)
NamePart (type = family)
Wayne
NamePart (type = given)
Eastman
Role
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internal member
Affiliation
Advisory Committee
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Eastman Wayne
Name (ID = NAME-5); (type = personal)
NamePart (type = family)
Nandini
NamePart (type = given)
Chandar
Role
RoleTerm (authority = RULIB); (type = )
outside member
Affiliation
Advisory Committee
DisplayForm
Chandar Nandini
Name (ID = NAME-1); (type = corporate)
NamePart
Rutgers University
Role
RoleTerm (authority = RULIB); (type = )
degree grantor
Name (ID = NAME-2); (type = corporate)
NamePart
Graduate School - Newark
Role
RoleTerm (authority = RULIB); (type = )
school
OriginInfo
DateCreated (point = ); (qualifier = exact)
2009
DateOther (qualifier = exact); (type = degree)
2009-05
Place
PlaceTerm (type = code)
xx
RelatedItem (type = host)
TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
Identifier (type = RULIB)
ETD
RelatedItem (type = host)
TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier (type = local)
rucore10002600001
Location
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NjNbRU
Identifier (type = doi)
doi:10.7282/T3PZ5911
Genre (authority = ExL-Esploro)
ETD doctoral
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Rights

RightsDeclaration (AUTHORITY = GS); (ID = rulibRdec0006)
The author owns the copyright to this work.
Copyright
Status
Copyright protected
Notice
Note
Availability
Status
Open
Reason
Permission or license
Note
RightsHolder (ID = PRH-1); (type = personal)
Name
FamilyName
Collier
GivenName
Deirdre
Role
Copyright holder
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Type
Permission or license
Label
Place
DateTime
Detail
AssociatedEntity (ID = AE-1); (AUTHORITY = rulib)
Role
Copyright holder
Name
Deirdre Collier
Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject (ID = AO-1); (AUTHORITY = rulib)
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
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Technical

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ETD
MimeType (TYPE = file)
application/pdf
MimeType (TYPE = container)
application/x-tar
FileSize (UNIT = bytes)
1894400
Checksum (METHOD = SHA1)
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