Accounting Systems and Decision-Making in the Mid-Victorian Period
The Case of the Consett Iron Company
Bibliographic Data
| ID | 8420522 |
|---|---|
| Authors | Trevor Boyns (0000-0001-8056-8832, a University of Wales College of Cardiff, corresponding author), John Richard Edwards (0000-0002-1526-8523, a University of Wales College of Cardiff) |
| Year | 1995 |
| Volume | 37 |
| Issue | 3 |
| Pages | 28-51 |
| Publication date | 1995-07-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Business History (JOURNAL) |
| Journal identifiers | ISSN: 0007-6791 • E-ISSN: 1743-7938 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/00076799500000089 |
| OpenAlex | W1994900486 |
| Language | EN |
| Citations received | 1 |
This paper utilises previously examined costing material for the Consett Iron Company Ltd in an attempt to throw some light on how business in the mid-Victorian period made key decisions. The nature of the costing information available to management, its limitations for decision-making purposes, and how the costing system was developed in response to the problems facing the company in the late 1860s, are examined. It is concluded that the company adapted its costing system perceptively to cope with real problems, though the changes introduced may not always have been ideal as seen from the perspective of modern management accounting
Accounting information system · Activity-based costing · Business · Cost accounting · Economics · Ideal (ethics · Job costing · Management accounting · Operations management · Period (music · Perspective (graphical · Political science · Product cost management · Accounting · Accounting and Organizational Management · Computer Science · Law
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,07 |
| Citation span | 2011 - 2011 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |