What question did this study set out to answer?

This paper aims to explain the emergence of cost accounting techniques in nineteenth-century manufacturing firms due to economic changes.

Toward a New Understanding of Nineteenth-Century Cost Accounting.

View Full Paper

Ask AI

Bookmark

Authors

Historical analysis reveals economic changes that drove cost accounting in industrial manufacturing, suggesting broader implications for management.

This paper aims to explain the emergence of cost accounting techniques in nineteenth-century manufacturing firms due to economic changes.
Analyzed historical accounting practices
Examined the impact of the industrial revolution
Considered the organization of economic activity
Identified that changes in cost structures influenced accounting development
Found that economic organization shifts were key to evolving accounting practices
Concluded that both fixed capital and managerial needs shaped cost accounting emergence

H. Thomas Johnson (1981) studied this question.

View Full Paper

Ask AI

Bookmark

Historical analysis reveals economic changes that drove cost accounting in industrial manufacturing, suggesting broader implications for management.