Illuminating the darkness: the impact of the First World War on cost calculation practices in British firms

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Illuminating the darkness: the impact of the First World War on cost calculation practices in British firms

Author Info

Trevor BOYNS (Cardiff University)

Abstract

Through a detailed examination, using business archives, of the impact of the First World War on cost calculation practices in British firms, this paper examines, and finds wanting, the claim of Loft (1986, 1990) that cost accounting came into the light in Britain during the First World War.

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Paper provided by EconWPA in its series Economic History with number 0503006.

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Length: 22 pages
Date of creation: 24 Mar 2005
Date of revision:
Handle: RePEc:wpa:wuwpeh:0503006

Note: Type of Document - pdf; pages: 22. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 111-132.
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Find related papers by JEL classification:
N - Economic History

This paper has been announced in the following NEP Reports:

NEP-ACC-2005-04-16 (Accounting & Auditing)
NEP-ALL-2005-04-16 (All new papers)
NEP-HIS-2005-04-16 (Business, Economic & Financial History)

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

Richard K. Fleischman, Thomas N. Tyson, 2000. "Parallels between US and UK cost accountancy in the World War I era," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 10(2), pages 191-212, July. [Downloadable!] (restricted)

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