A History of Management Accounting: The British Experience

ISBN-13: 9781138212640 / Angielski / Miękka / 2016 / 352 str.

Richard Edwards; Trevor Boyns

Opis

In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19^th 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.