search query: @author Boyns, T. / total: 8
reference: 7 / 8
| Author: | Boyns, T. Edwards, J. |
| Title: | Cost and management accounting in early Victorian Britain: a Chandleresque analysis? |
| Journal: | Management Accounting Research
1997 : MAR, VOL. 8:1, p. 19-46 |
| Index terms: | MANAGEMENT ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | There is a widespread view that cost finding developed into cost accounting towards the end of the nineteenth century, with the further step towards what we today call management accounting occurring in the twentieth century. This bold assessment is based on an embarrassingly small amount of empirical evidence, while little is known of a key element in these transactions, namely the use of accounting information for business decision-making. This study utilises the primary records of a major industrial company for the middle years of the 19th century to explore these issues. |
SCIMA