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

Author

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  • 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.

Suggested Citation

  • Trevor BOYNS, 2005. "Illuminating the darkness: the impact of the First World War on cost calculation practices in British firms," Economic History 0503006, University Library of Munich, Germany.
    • 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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    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/eh/papers/0503/0503006.pdf
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    References listed on IDEAS

    as
    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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    Cited by:

    1. Elena Gori & Silvia Fissi, 2013. "Il rapporto tra l?espansione delle strade ferrate italiane e lo sviluppo della Societ? Anonima San Giorgio: dal 1905 alla vigilia del primo conflitto mondiale," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2013(1), pages 35-62.

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    More about this item

    Keywords

    costing; Britain; First World War;
    All these keywords.

    JEL classification:

    • N - Economic History

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