A History of Management Accounting : The British Experience book cover
1st Edition

A History of Management Accounting
The British Experience

ISBN 9781138212640
Published August 26, 2016 by Routledge
352 Pages 25 B/W Illustrations

USD $62.95

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Book Description

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 years–including the authors' own contributions–makes The History of Cost and Management Accounting an essential contribution to the field.

Table of Contents

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

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

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


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