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| Author: | McLean, T. |
| Title: | Contract accounting and costing in the Sunderland shipbuilding industry, 1818-1917 |
| Journal: | Accounting, Business and Financial History
1995 : VOL. 5:1, p. 109-146 |
| Index terms: | ACCOUNTING HISTORY SHIPBUILDING INDUSTRY CONTRACTS |
| Language: | eng |
| Abstract: | By the 1850s, Sunderland claimed to be the largest shipbuilding town in the world. This paper analyses the social, economic and organizational circumstances of the Sunderland shipbuilding industry and traces the development of contract accounting and costing in four of its firms. Shipbuilding was an industry of national and international significance in which Britain had established her hegemony by 1900. |
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