What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850

ISBN-13: 9781138055537 / Angielski / Twarda / 2017 / 358 str.

Richard K. Fleischman;Lee D. Parker

Opis

This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period – iron, textiles, and mining. In addition, it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing – the relationship between technological change and cost management, and the paradigmatic approaches that have predominated in costing historiography.

Spis treści

Preface;  Tables;  Figures;  1. Introduction  2. The Big Picture  3. The Industrial Revolution Iron Industry  4. The Textile Trades  5. The Extractive Industries  6. Carron Company: A Case Study  7. The Boulton & Watt Case  8. New Cost Accounting Perspectives on Technological Change in the British Industrial Revolution  9. Expanding the Dialogue: Industrial Revolution Costing Historiography  10. Conclusion;  Bibliography;  Author Index;  Firm Index;  Subject Index

O autorze

Richard K. Fleischman, Lee D. Parker