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| Author: | Fleischman, R. Tyson, T. |
| Title: | Parallels between US and UK cost accountancy in the World War I era |
| Journal: | Accounting, Business and Financial History
2000 : JUL, VOL. 10:2, p. 191-212 |
| Index terms: | ACCOUNTING COST ACCOUNTING UNITED KINGDOM USA |
| Language: | eng |
| Abstract: | Both the US and UK governments attempted desperate measures during World War I in an effort to maintain wartime production levels of necessary commodities and to allow for their economical purchase by the military. Loft (1986a, 1986b, 1990) has studied the British experience in depth, concluding that UK cost accountancy "came into the light" as a result. It might be expected that similar developments would have occurred in America with the activities of the War Industries Board. |
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