Industrial cost accounting developments in Britain to 1830: A review article

Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 1989. Industrial cost accounting developments in Britain to 1830: A review article. Accounting and Business Research 19 (76) , pp. 305-318. 10.1080/00014788.1989.9728860

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Abstract

Haydn Jones's Accounting, Costing and Cost Estimation (1985) uses the surviving records of numerous Welsh companies, engaged principally in metal manufacture between 1700 and 1830, to demonstrate the use made by managers of accounting data, as the basis for planning, decision making and control. This article relates the results of Jones's research to existing views regarding the development of industrial cost accounting, particularly because his findings call into question ‘single variable’ explanations for the development of management accounting, such as the level of industrialisation, the relative impact of fixed and variable costs, and the organisational structure of business activity. Jones's findings also require a reappraisal of established ideas concerning the relative sophistication of financial and management accounting procedures in use in earlier times, and our perception of the contributions of accountants and their techniques to business developments.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	Taylor & Francis
ISSN:	0001-4788
Last Modified:	25 Oct 2022 09:47
URI:	https://orca.cardiff.ac.uk/id/eprint/59999

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