What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850, 1st Edition (Paperback) book cover

What is Past is Prologue

Cost Accounting in the British Industrial Revolution, 1760-1850, 1st Edition

By Richard K. Fleischman, Lee Parker


358 pages

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This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period – iron, textiles, and mining. In addition, it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing – the relationship between technological change and cost management, and the paradigmatic approaches that have predominated in costing historiography.

Table of Contents

Preface; Tables; Figures; 1. Introduction 2. The Big Picture 3. The Industrial Revolution Iron Industry 4. The Textile Trades 5. The Extractive Industries 6. Carron Company: A Case Study 7. The Boulton & Watt Case 8. New Cost Accounting Perspectives on Technological Change in the British Industrial Revolution 9. Expanding the Dialogue: Industrial Revolution Costing Historiography 10. Conclusion; Bibliography; Author Index; Firm Index; Subject Index

About the Series

Routledge Library Editions: The Industrial Revolution

The volumes in this set, originally published between 1967 and 1997, draw together research by leading academics in the area of the industrial revolution and provides an examination of related key issues. The volumes examine urban workers and the working class in the eighteenth- and nineteenth-centuries, economic growth during the industrial revolution, and the causes of the industrial revolution, with a primary focus on England. This set will be of particular interest to students of history, business and economics.

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Subject Categories

BISAC Subject Codes/Headings:
HISTORY / General
HISTORY / Europe / Great Britain
HISTORY / Modern / 18th Century
HISTORY / Modern / 19th Century