British Cost Accounting 1887-1952 (RLE Accounting)

Contemporary Essays from the Accounting Literature

Business & Finance, Accounting, Financial
Cover of the book British Cost Accounting 1887-1952 (RLE Accounting) by , Taylor and Francis
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Author: ISBN: 9781134604401
Publisher: Taylor and Francis Publication: January 23, 2014
Imprint: Routledge Language: English
Author:
ISBN: 9781134604401
Publisher: Taylor and Francis
Publication: January 23, 2014
Imprint: Routledge
Language: English

This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from ‘The Costing Renaissance’ to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time went by. The selection bias has favoured material which was covered for the first time or in a new way.

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This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from ‘The Costing Renaissance’ to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time went by. The selection bias has favoured material which was covered for the first time or in a new way.

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