Use of the Dollar Graphic by U.S. Railroad Companies in the Post-World War II Era

• In Event: Issues in Accounting II

Abstract

Railroads in the U.S. were among the first publicly-owned companies, beginning with the Baltimore & Ohio (B&O) in 1827. The railroad industry grew to become a major player in the economy and most major railroads were publicly owned so they issued annual reports. This paper looks at the introduction of graphic elements, namely the Railroad Dollar into railroad annual reports. This was started in 1937 by one railroad, and then the practice became widespread after World War II. This paper looks for the rationale for including such graphics and the various media in which it was presented.
Key words: annual reports, accounting history, stakeholders, graphic reporting, railroads

Author

• Kevin Feeney, Southern Connecticut State University