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| Author: | Fleming, A.I.M. McKinstry, S. Wallace, K. |
| Title: | Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, "The workshop of the empire", c1900-1960 |
| Journal: | Accounting and Business Research
2000 : SUM, VOL. 30:3, p. 195-211 |
| Index terms: | Shipbuilding industry Cost accounting Engineering industry Metals industry Scotland |
| Language: | eng |
| Abstract: | Little consideration has been given to the cost accounting systems and techniques employed by firms within the engineering-related industries of the West of Scotland. This study has three aims: at the level of basic empirical fact, it will attempt to establish what cost accounting systems were in use and how they were used by management in the 20th century. A second avenue relates to recent attempts in the accounting history literature to chart the origins and progress of standard costing and budgetary control in Britain. The third avenue concerns the current interest in the diffusion of Taylorism and the Scientific Management movement to which it gave rise in the US and the UK. |
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