search query: @indexterm Inventory control / total: 880
reference: 18 / 880
| Author: | Walsh, E.J. Jeacle, I. |
| Title: | The taming of the buyer: the retail inventory method and the early twentieth century department store |
| Journal: | Accounting, Organizations and Society
2003 : OCT, VOL. 28:7-8, p. 773-791 |
| Index terms: | Accounting Consumption Department stores Inventory control Retailing USA |
| Language: | eng |
| Abstract: | This study explores the workings of an accounting technique in an established domicile of consumption: the department store. The widespread adoption of the retail inventory method by US department stores is investigated from 1920 to 1930. The analysis reveals a constellation of events situated against a backdrop of new programmatic discourses that gave rise to the adoption of the method. |
SCIMA