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Agricultural cost accounting development in Britain: the contributions of three men from Wye - a review note


  • Roger Juchau
  • Paul Hill


This note summarizes the contributions of three agriculturalists (Hall, Orwin and Wyllie) to agricultural cost accounting development in Britain in the early twentieth century. Through an examination of their writings and advocacies, an account is provided of their pioneering work in applying cost accounting to farm activity in Britain. Some contrary positions on agricultural costing that also emerged during their period of advocacy are also outlined.

Suggested Citation

  • Roger Juchau & Paul Hill, 1998. "Agricultural cost accounting development in Britain: the contributions of three men from Wye - a review note," Accounting History Review, Taylor & Francis Journals, vol. 8(2), pages 165-174.
  • Handle: RePEc:taf:acbsfi:v:8:y:1998:i:2:p:165-174 DOI: 10.1080/095852098330495

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    References listed on IDEAS

    1. Bridges, A., 1929. "Review of Cost Accounting Methods in England," 1929 Conference, August 26-September 6, 1929, Devon, England 209052, International Association of Agricultural Economists.
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    Cited by:

    1. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.

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    Cost; Accounting; Agricultural; Accounting; Overheads;


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