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The Search for Standard Costing in the United States and Britain


  • Richard K. Fleischman
  • Trevor Boyns
  • Thomas N. Tyson


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Suggested Citation

  • Richard K. Fleischman & Trevor Boyns & Thomas N. Tyson, 2008. "The Search for Standard Costing in the United States and Britain," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 341-376.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:4:p:341-376

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    References listed on IDEAS

    1. Armstrong, Peter, 1987. "The rise of accounting controls in British capitalist enterprises," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 415-436, August.
    2. Tiratsoo, Nick & Tomlimon, Jim, 1997. "Exporting the “Gospel of Productivity”: United States Technical Assistance and British Industry 1945–1960," Business History Review, Cambridge University Press, vol. 71(01), pages 41-81, March.
    3. S Broadberry & Nicholas Crafts, 1996. "British Economic Policy and Industrial Performance in the Early Post-War Period," CEP Discussion Papers dp0292, Centre for Economic Performance, LSE.
    4. Christopher Napier, 1996. "Accounting and the absence of a business economics tradition in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 449-481.
    5. Ingrid Jeacle, 2005. "Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 117-137.
    6. Napier, C.J., 1996. "Academic Disdain? ***Economists and Accounting in Britain : 1850-1950," Papers 96-133, University of Southampton - Department of Accounting and Management Science.
    7. Wardell, Mark & Weisenfeld, Leslie W., 1991. "Management accounting and the workplace in the United States and Great Britain," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 655-670.
    8. Taylor, Frederick Winslow, 1911. "The Principles of Scientific Management," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number taylor1911.
    9. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    10. Trevor Boyns & John Richard Edwards, 1997. "The Construction of Cost Accounting Systems in Britain to 1900: The Case of the Coal, Iron and Steel Industries," Business History, Taylor & Francis Journals, vol. 39(3), pages 1-29.
    11. Michael Scorgie, 1997. "Progenitors of modern management accounting concepts and mensurations in pre-industrial England," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 31-59.
    12. Chandler, Alfred D., 1984. "The Emergence of Managerial Capitalism," Business History Review, Cambridge University Press, vol. 58(04), pages 473-503, December.
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    Cited by:

    1. Yves Levant & Henri Zimnovitch, 2013. "L'imputation des charges indirectes en France de 1914 aux années 1950 : l'évolution vers la simplicité," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 19(2), pages 13-39.
    2. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.

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