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.
Winner of the Barbara D. Merino Award for Excellence in Accounting History Publication from the Academy of Accounting Historians, 2014
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
This innovative series contains volumes on accounting history, auditing, bibliography, development of accounting principles and standards, education and ethics, financial reporting, law and regulations, management accounting and the theoretical works of leading scholars. Providing students, teachers and researchers with the opportunity to learn more about the discipline of accountancy and its past, this series is a vital addition to any accounting library.