The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an English copper works from 1597 to 1633, have been transcribed and published, making available what is probably the most detailed set of business records for a British-based industrial enterprise in this period. This paper examines Hechstetter\u27s background and role at Keswick, and translates a sample of the calculations into modern English. These calculations show that a number of modern cost accounting concepts and procedures were in use by c. 1600. The significance of this in relation to our unders...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
This chapter surveys the history of cost/management accounting (C/MA) in Britain from medieval times...
Accounting and business historians are showing a growing interest in the origin and development of c...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
This chapter surveys the history of cost/management accounting (C/MA) in Britain from medieval times...
This chapter surveys the history of cost/management accounting (C/MA) in Britain from medieval times...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
This chapter surveys the history of cost/management accounting (C/MA) in Britain from medieval times...
Accounting and business historians are showing a growing interest in the origin and development of c...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
The growing literature on the history of cost and management accounting has left virtually unexplore...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
This chapter surveys the history of cost/management accounting (C/MA) in Britain from medieval times...
This chapter surveys the history of cost/management accounting (C/MA) in Britain from medieval times...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
This chapter surveys the history of cost/management accounting (C/MA) in Britain from medieval times...
Accounting and business historians are showing a growing interest in the origin and development of c...
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