In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.
In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.
John Richard Edwards is Professor of Accounting at Cardiff University, UK. Trevor Boyns is Professor of Accounting and Business History at Cardiff University, UK.
Inhaltsangabe
Part I: Structure and Methodology 1. Introduction 2. Theoretical and Explanatory Framework Part II: Late Middle Ages to the Industrial Revolution 3. Estate and Farm Accounting 4. Merchants' Accounts 5. Pre-industrial Revolution Cost Calculation and Management Accounting Part III: Industrial Revolution to C.1970 6. Industrial Development c.1760-c.1870 7. The Second Industrial Revolution c.1870-c.1918 8. Professionalisation, c.1919-c.1970 9. Cost Calculation to Management Accounting c.1919-c.1970 10. Reflections Notes Bibliography Index
Part I: Structure and Methodology 1. Introduction 2. Theoretical and Explanatory Framework Part II: Late Middle Ages to the Industrial Revolution 3. Estate and Farm Accounting 4. Merchants' Accounts 5. Pre-industrial Revolution Cost Calculation and Management Accounting Part III: Industrial Revolution to C.1970 6. Industrial Development c.1760-c.1870 7. The Second Industrial Revolution c.1870-c.1918 8. Professionalisation, c.1919-c.1970 9. Cost Calculation to Management Accounting c.1919-c.1970 10. Reflections Notes Bibliography Index
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