search query: @author Boyns, T. / total: 8
reference: 5 / 8
| Author: | Boyns, T. |
| Title: | Budgets and budgetary control in British businesses to c.1945 |
| Journal: | Accounting, Business and Financial History
1998 : VOL. 8:3, p. 261-301 |
| Index terms: | ACCOUNTING FINANCE BUDGET |
| Language: | eng |
| Abstract: | Many generalizations have been made regarding the introduction within British businesses of the costing/ accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and the extent of their adoption. This paper presents the findings from a survey of primary and (mainly) secondary sources regarding the use of budgets and budgetary control in Britain. |
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