What is Past is Prologue

Cost Accounting in the British Industrial Revolution, 1760-1850

Nonfiction, History, Modern, 18th Century, British
Cover of the book What is Past is Prologue by Richard K. Fleischman, Lee D. Parker, Taylor and Francis
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Author: Richard K. Fleischman, Lee D. Parker ISBN: 9781351678353
Publisher: Taylor and Francis Publication: May 18, 2017
Imprint: Routledge Language: English
Author: Richard K. Fleischman, Lee D. Parker
ISBN: 9781351678353
Publisher: Taylor and Francis
Publication: May 18, 2017
Imprint: Routledge
Language: English

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.

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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.

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