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| Author: | Tyson, T. N. |
| Title: | Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills |
| Journal: | Accounting, Business and Financial History
1998 : JUL, VOL. 8:2, p. 211-239 |
| Index terms: | COST ACCOUNTING HISTORY MANAGEMENT ACCOUNTING TEXTILE INDUSTRY USA |
| Freeterms: | MERCANTILISM MANAGERIALISM |
| Language: | eng |
| Abstract: | This study garners archival evidence to show that cost accounting was used by early 19th century US textile owners and managers in a variety of decision making, management control and problem solving scenarios. Attention was directed to evidence in forms other than accounting ledgers and summary statements (letters, memoranda, cost reports etc.) which might reveal if and how accounting was used to address issues such as make-or-buy, wage setting, product pricing, site selection and asset expansion and acquisition. |
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