The Development of Industrial Cost and Management Accounting Before 1850

A Survey of the Evidence

Bibliographic Data

ID8419632
AuthorsJohn Richard Edwards (0000-0002-1526-8523, a Cardiff Business School, University of Wales College of Cardiff Nuffield College , Oxford, corresponding author), Edmund Newell (0000-0003-2959-7130, a Cardiff Business School, University of Wales College of Cardiff Nuffield College , Oxford)
Year1991
Volume33
Issue1
Pages35-57
Publication date1991-01-01
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueBusiness History (JOURNAL)
Journal identifiersISSN: 0007-6791 • E-ISSN: 1743-7938
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00076799100000003
OpenAlexW1971462546
LanguageEN
Citations received9

This article surveys the specialist accounting history literature and utilises primary sources relating to the development and application of cost and management accounting in British industry before 1850. After explaining the purpose of cost and management accounting and outlining their principal features, the findings of various studies of individual firms and industries are described and analysed. It is shown that the findings of accounting historians adds to the business historian's understanding of the development of managerial practices, and that there is sufficient evidence that businessmen were cost-conscious and utilised costing data for planning, control and decision-making purposes from the sixteenth century to challenge the established view of lack of progress in these forms of accounting before the late nineteenth century

Accounting information system · Accounting management · Activity-based costing · Business · Control (management · Cost accounting · Cost–volume–profit analysis · Economics · Financial accounting · Management · Management accounting · Management control system · Positive accounting · Principal (computer security · Project accounting · Throughput accounting · Accounting · Accounting and Organizational Management · Computer Science

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