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 studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.
Preface. Part 1: Historical Case Studies of Management Accounting 1. Early Cost Accounting for Internal Management Control: Lyman Mills in the 1850s 2. Management Accounting in an Early Integrated Industrial: E. I. DuPont de Nemours Powder Company, 1903-1912 3. Management Accounting in an Early Multidivisional Organization: General Motors in the 1920s Part 2: New Interpretations of Management Accounting History 4. The Role of Accounting History in the Study of Modern Business Enterprise 5. Comments by Fred Bateman and Richard B. DuBoff on ‘The Role of Accounting History in the Study of Modern Business enterprise 6. Markets, Hierarchies and the History of Management Accounting 7. Toward a New Understanding of Nineteenth-Century Cost Accounting 8. The Search for Gain in Markets and Firms: A Review of the Historical emergence of Management Accounting Systems 9. The Role of Accounting History in the Education of Prospective Accountants.
Accounting carries with its history a vast number of ideas which have slowly developed along with it.
The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following: