A new approach to management accounting history
Author(s)
Bibliographic Information
A new approach to management accounting history
(Routledge library editions, . Accounting ; v. 41)
Routledge, 2014, c1986
Available at 13 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
ISBN for subseries "Accounting": 9780415530811
Reprint. Originally published: New York : Garland, 1986
Includes bibliographical references
Description and Table of Contents
Description
The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting's development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.
Table of Contents
Preface. Part 1: Historical Case Studies of Management Accounting 1. Early Cost Accounting for Internal Management Control: Lyman Mills in the 1850s 2. Management Accounting in an Early Integrated Industrial: E. I. DuPont de Nemours Powder Company, 1903-1912 3. Management Accounting in an Early Multidivisional Organization: General Motors in the 1920s Part 2: New Interpretations of Management Accounting History 4. The Role of Accounting History in the Study of Modern Business Enterprise 5. Comments by Fred Bateman and Richard B. DuBoff on 'The Role of Accounting History in the Study of Modern Business enterprise 6. Markets, Hierarchies and the History of Management Accounting 7. Toward a New Understanding of Nineteenth-Century Cost Accounting 8. The Search for Gain in Markets and Firms: A Review of the Historical emergence of Management Accounting Systems 9. The Role of Accounting History in the Education of Prospective Accountants.
by "Nielsen BookData"