Add to ORKGThe 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's 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 1600. The significance of this in relation to our understandin...
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\...
Costing activity found, in recent years, in the surviving records of Industrial Revolution business ...
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 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...
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...
Traditional accounting histories date the advent of sophisticated cost accounting to the mid-1880s. ...
This article surveys the specialist accounting history literature and utilises primary sources relat...
Haydn Jones's Accounting, Costing and Cost Estimation (1985) uses the surviving records of numerous ...
ccounting histories have dated the advent of sophisticated cost management from the mid-1880s (Sol...
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\...
Costing activity found, in recent years, in the surviving records of Industrial Revolution business ...
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 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...
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...
Traditional accounting histories date the advent of sophisticated cost accounting to the mid-1880s. ...
This article surveys the specialist accounting history literature and utilises primary sources relat...
Haydn Jones's Accounting, Costing and Cost Estimation (1985) uses the surviving records of numerous ...
ccounting histories have dated the advent of sophisticated cost management from the mid-1880s (Sol...
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\...
Costing activity found, in recent years, in the surviving records of Industrial Revolution business ...