A History of Management Accounting: The British Experience [Paperback]

There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really took off in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history that can be used in classrooms, to inform new researchers, and to provide a source of reference for established researchers.The great deal of research into cost and management accounting in Britain published in academic journals over the last twenty yearsincluding the authors' own contributionsmakes The History of Cost and Management Accounting an essential contribution to the field.

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

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.