A History of Management Accounting: The British Experience

ISBN-13: 9780415416238 / Angielski / Twarda / 2012 / 370 str.

Richard Edwards;Trevor Boyns

Opis

This text provides a comprehensive survey of literature on costing and management accounting. It covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.

Recenzje

Winner of the Barbara D. Merino Award for Excellence in Accounting History Publication from the Academy of Accounting Historians, 2014

Spis treści

Part I: Structure and Methodology  1. Introduction  2. Theoretical and Explanatory Framework  Part II: Late Middle Ages to the Industrial Revolution  3. Estate and Farm Accounting  4. Merchants’ Accounts  5. Pre-industrial Revolution Cost Calculation and Management Accounting  Part III: Industrial Revolution to C.1970  6. Industrial Development c.1760-c.1870  7. The Second Industrial Revolution c.1870-c.1918  8. Professionalisation, c.1919-c.1970  9. Cost Calculation to Management Accounting c.1919-c.1970  10. Reflections  Notes  Bibliography  Index

O autorze

John Richard Edwards is Professor of Accounting at Cardiff University, UK.

Trevor Boyns is Professor of Accounting and Business History at Cardiff University, UK.