| Description |
1 online resource (268 pages) |
| Series |
Routledge Library Editions: Accounting |
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Routledge library editions. Accounting.
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| Contents |
Cover; Half Title; Title Page; Copyright Page; Orginal Title Page; Orginal Copyright Page; Table of Contents; Preface; I: Historical Case Studies of Management Accounting; "Early Cost Accounting for Internal Management Control: Lyman Mills in the 1850's, "; "Management Accounting in an Early Integrated Industrial: E.I. duPont de Nemours Powder Company, 1903-1912,"; Accounting Methods for Long-Term Planning; Accounting Methods for Short-Term Operations; 1. Manufacturing; 2. Selling; Conclusion; "Management Accounting in an Early Multidivisional Organization: General Motors in the 1920s," |
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Coordination of Policy and Operations: The Annual Forecast and Standard PricesControl of Operating Performance: Sales Reports and Flexible Budgets; Compliance with Top-Level Objectives; Conclusion; II: New Interpretations of Management Accounting History; "The Role of Accounting History in the Study of Modern Business Enterprise, "; References; "The Role of Accounting History in the Study of Modern Business Enterprise."; "Markets, Hierarchies, and the History of Management Accounting."; Abstract; I. Introduction; II. Markets, Hierarchies and Management Accounting |
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III. Management Accounting in Large-Scale American Business Firms, 1800-1930A. Single-activity, multi-process firms; B. Multi-activity firms; C. Multi-division firms; IV. Conclusion; References; "Toward a New Understanding of Nineteenth-Century Cost Accounting, "; I. Introduction; II. The Origin of Cost Accounting in Nineteenth-Century Textile Factories; III. Cost Accounting in Late Nineteenth-Century, Capital-Intensive Manufacturing Firms; IV. Conclusion; References; "The Search for Gain in Markets and Firms: A Review of the Historical Emergence of Management Accounting Systems, "; Abstract |
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A. Bogdanov stated thatThe Origin of Firms in the Western Market Economy; Early Cost Accounts in the Factory; Management Accounting in the Vertically-Integrated Firm; Management Accounting in the Multidivisional Firm; Epilogue; Bibliography; "The Role of Accounting History in the Education of Prospective Accountants, "; Abstract; Introduction; Markets, Traders, and Double-entry Bookkeeping; Organizers, Managed Organizations, and Accounting; 1. Conversion cost accounting in the single-activity organization, ca. 1780-1900 |
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2. Management accounting in the multi-activity, vertically-integrated organization, ca. 19003. Management accounting in the multidivisional organization, ca. 1925; Accounting to Investors: "Traders of Organizations"; Future Prospects for Accounting; Conclusion; References |
| Summary |
The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting's development are more numerous and complex than historians had realized. The case stu |
| Notes |
Print version record |
| Form |
Electronic book
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| ISBN |
9781134709892 |
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1134709897 |
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