Analysis of information sources in references of the Wikipedia article "Δεύτερη βιομηχανική επανάσταση" in Greek language version.
RECENT ECONOMIC CHANGES AND THEIR EFFECT ON DISTRIBUTION OF WEALTH AND WELL BEING OF SOCIETY WELLS.
[...] the telegraph companies used the railroad for their rights-of-way, and the railroad used the services of the telegraph to coordinate the flow of trains and traffic. In fact, many of the first telegraph companies were subsidiaries of railroads, formed to carry out this essential operating service.
[...] American railroad accounting overstated operating costs and understated capital consumption.[...] The basic innovations in financial and capital accounting appeared in the 1850s in response to specific needs and were perfected in the years after the Civil War. Innovations in a third type of accounting – cost accounting – came more slowly.