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| Author: | Oakes, L. Miranti, P. Jr |
| Title: | Louis D. Brandeis and standard cost accounting: a study of the construction of historical agency |
| Journal: | Accounting, Organizations and Society
1996 : AUG, VOL. 21:6, p. 569-586 |
| Index terms: | ACCOUNTING STANDARD COSTING COST ACCOUNTING |
| Language: | eng |
| Abstract: | During a 1910 Interstate Commerce Commission hearing Louis D. Brandeis argued that U.S. railroads could save a million dollars a day if they introduces scientific management (in particular, standard costing) into their operation. Brandeis' claim received widespread press attention and helped set into motion four years of public preoccupation with the ideas of efficiency. In this paper the authors examine the construction of Brandeis' agency. |
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