Add to ORKGThe influence of engineers on the development of cost accounting in the closing decades of last century has been well recognized. The influence of economists, the retarding effects of an obsession with industrial secrecy, and some curious effects of competition and the lack of it have not been fully explored. These matters are examined in this paper, together with some of the consequences of the efficiency movement, as seen in the costing system developed by Alexander Hamilton Church. The strengths and weaknesses of present-day cost accounting are related to this early period of development
Attention has often been drawn by accountants and others to the failure of a large percentage of man...
The history of accounting in all countries is punctuated by significant gaps in our knowledge. For B...
Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1...
The influence of engineers on the development of cost accounting in the closing decades of last cent...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
Research into the development of costing systems during the last 20 or so years has begun to challen...
Research into the development of costing systems during the last 20 or so years has begun to challen...
M. C. Wells wrote in Accounting for Common Costs that engineering impacts on cost accounting had end...
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at t...
Haydn Jones's Accounting, Costing and Cost Estimation (1985) uses the surviving records of numerous ...
This article surveys the specialist accounting history literature and utilises primary sources relat...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
Attention has often been drawn by accountants and others to the failure of a large percentage of man...
The history of accounting in all countries is punctuated by significant gaps in our knowledge. For B...
Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1...
The influence of engineers on the development of cost accounting in the closing decades of last cent...
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880\...
Research into the development of costing systems during the last 20 or so years has begun to challen...
Research into the development of costing systems during the last 20 or so years has begun to challen...
M. C. Wells wrote in Accounting for Common Costs that engineering impacts on cost accounting had end...
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at t...
Haydn Jones's Accounting, Costing and Cost Estimation (1985) uses the surviving records of numerous ...
This article surveys the specialist accounting history literature and utilises primary sources relat...
This paper uses the archival records of three entities successively carrying on coal and ironmaking ...
Attention has often been drawn by accountants and others to the failure of a large percentage of man...
The history of accounting in all countries is punctuated by significant gaps in our knowledge. For B...
Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1...