Developing Control Concepts in the Twentieth Century (RLE Accounting): 1st Edition (Paperback) book cover

Developing Control Concepts in the Twentieth Century (RLE Accounting)

1st Edition

By Lee D. Parker


336 pages

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This book examines the conceptual development of control in the literature of both management and accounting disciplines, from 1900 to 1980. In order to portray the development of control concepts over time, the chapters are organized into sections relating to the schools of thought from which they emanated and a model of control is constructed to represent each group of concepts and their hypothesised inter-relationships. Having traced the development of control models a comparative analysis of historical development in the two streams of management and accounting literature is undertaken. This analysis reveals a pronounced lag of accounting development behind that of management literature. The reasons for this are then discussed.

Table of Contents

1. Introduction Part 1: Management and Accounting Approaches to Control, 1900-1959 2. The Formation of the Classical Management Model of Control 3. Foundations of Management Revision 4. The Accounting Mirror Part 2: Management and Accounting Approaches to Control: 1960-1979 5. Management Models: Exploring and Maturing 6. Piecemeal Progress in Accounting 7. Management and Accounting Models: A Limited Correspondence 8. The Timing of Management and Accounting Model Development 9. Summary and Conclusions. Appendices, bibliography, tables, figures.

About the Author

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

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:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial