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

This file is part of IDEAS, which uses RePEc data

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.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

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

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
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.
Contact details of provider:
Web page: http://129.3.20.41

For technical questions regarding this item, or to correct its listing, contact: (EconWPA).

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)

Full references

Statistics
Access and download statistics

Did you know? About 1000 archives contribute their bibliographic data to RePEc.

This page was last updated on 2009-11-13.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.