Early Cost Accounting for Internal Management Control
Lyman Mills in the 1850's
Bibliographic Data
| ID | 9621329 |
|---|---|
| Authors | H Thomas Johnson (Western University, corresponding author) |
| Year | 1972 |
| Volume | 46 |
| Issue | 4 |
| Pages | 466-474 |
| Publication date | 1972-01-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Business History Review (JOURNAL) |
| Journal identifiers | ISSN: 0007-6805 • E-ISSN: 2044-768X |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.2307/3113343 |
| OpenAlex | W1991024211 |
| Language | EN |
| Citations received | 7 |
| References cited | 1 |
This study of the accounting records of a mid-nineteenth-century New England textile enterprise sheds new light on the emergence of modern cost accounting as a specialized tool of management
Business · Control (management · Cost accounting · Economics · Management · Management accounting · Accounting · Accounting and Organizational Management
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Squaring Accounts
| Unique citing works | 7 |
|---|---|
| Citations per year | 0,14 |
| Citation span | 1975 - 2025 (51) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 7 |