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


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  • Trevor BOYNS

    (Cardiff University)

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    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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    Bibliographic Info

    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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    Keywords: costing; Britain; First World War;

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    1. Richard Fleischman & Thomas Tyson, 2000. "Parallels between US and UK cost accountancy in the World War I era," Accounting History Review, Taylor & Francis Journals, vol. 10(2), pages 191-212.
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