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Cost accounting, controlling labour and the rise of conglomerates

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Cited by:

  1. Bryer, Alice Rose, 2014. "Conscious practices and purposive action: A qualitative study of accounting and social change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 93-103.
  2. Toms, J.S., 2010. "The labour theory of value, risk and the rate of profit," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 96-103.
  3. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
  4. Trevor Boyns & John Richard Edwards & Marc Nikitin, 1998. "The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 393-437.
  5. Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
  6. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
  7. Werner Hölzl & Andreas Reinstaller, 2000. "The Adoption and Enforcement of a Technological Regime: The Case of the first IT Regime," Working Papers geewp12, Vienna University of Economics and Business Research Group: Growth and Employment in Europe: Sustainability and Competitiveness.
  8. Bryer, Rob, 2012. "Americanism and financial accounting theory – Part 1: Was America born capitalist?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 511-555.
  9. Miley, Frances & Read, Andrew, 2021. "Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  10. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
  11. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  12. M. N. Ahmed & R. W. Scapens, 2000. "Cost allocation in Britain: towards an institutional analysis," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 159-204.
  13. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
  14. Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank, 2008. "Manufacturing shareholder value: The role of accounting in organizational transformation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 107-140.
  15. Toms, Steven, 2005. "Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700-2000," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 627-653.
  16. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 379-404, March.
  17. Dyball, Maria Cadiz & Rooney, Jim, 2019. "Governing and disciplining Filipino migrant workers’ health at Hawaiian sugar plantations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
  18. Kim Langfield‐Smith, 2008. "Strategic management accounting: how far have we come in 25 years?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 204-228, February.
  19. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
  20. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
  21. Lambert, Caroline & Pezet, Eric, 2006. "Discipliner les autres et agir sur soi : les vies du contrôleur de gestion," HEC Research Papers Series 844, HEC Paris.
  22. Caroline Lambert & Éric Pezet, 2007. "Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 183-208, March.
  23. David Dugdale & T. Colwyn Jones, 2003. "Battles in the costing war: UK debates, 1950-75," Accounting History Review, Taylor & Francis Journals, vol. 13(3), pages 305-338.
  24. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
  25. Fleischman, Richard K. & Tyson, Thomas N. & Oldroyd, David, 2013. "America's “exceptional” transition to capitalism: A counter view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 616-626.
  26. Valerio Antonelli & Fabrizio Cerbioni & Antonio Parbonetti, 2002. "The rise of cost accounting: evidence from Italy," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 461-486.
  27. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
  28. Andreas Reinstaller & Werner Hölzl, 2004. "Complementarity constraints and induced innovation: some evidence from the first IT regime," Chapters, in: John Foster & Werner Hölzl (ed.), Applied Evolutionary Economics and Complex Systems, chapter 6, Edward Elgar Publishing.
  29. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
  30. Ramírez-Henao, Driver Ferney & Sánchez-Guevara, Alejandro, 2024. "The roles of accounting in the racial organization of work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  31. Alawattage, Chandana & Wickramasinghe, Danture, 2009. "Institutionalisation of control and accounting for bonded labour in colonial plantations: A historical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 701-715.
  32. Andreas Reinstaller & Werner Hölzl, 2001. "The creative response in economic development: the case of information processing technologies in US manufacturing, 1870-1930," Working Papers geewp15, Vienna University of Economics and Business Research Group: Growth and Employment in Europe: Sustainability and Competitiveness.
  33. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
  34. Noguchi, Masayoshi & Nakamura, Tsunehiko & Shimizu, Yasuhiro, 2015. "Accounting control and interorganisational relations with the military under the wartime regime: The case of Mitsubishi Heavy Industry's Nagoya Engine Factory," The British Accounting Review, Elsevier, vol. 47(2), pages 204-223.
  35. Hölzl, Werner & Reinstaller, Andreas, 2003. "The Babbage principle after evolutionary economics," Research Memorandum 016, Maastricht University, Maastricht Economic Research Institute on Innovation and Technology (MERIT).
  36. Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
  37. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
  38. Alawattage, Chandana & Wickramasinghe, Danture, 2008. "Appearance of accounting in a political hegemony," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 293-339.
  39. Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 647-683, October.
  40. Kelum Jayasinghe & Danture Wickramasinghe, 2007. "Calculative practices in a total institution," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(3), pages 183-202, October.
  41. Reinstaller, Andreas & Holzl, Werner, 2001. "The Technological Bias in the Establishment of a Technological Regime: the adoption and enforcement of early information processing technologies in US manufacturing, 1870-1930," Research Memorandum 013, Maastricht University, Maastricht Economic Research Institute on Innovation and Technology (MERIT).
  42. Joao A. Ribeiro & Robert W. Scapens, 2004. "Power, ERP systems and resistance to management accounting: a case study," FEP Working Papers 141, Universidade do Porto, Faculdade de Economia do Porto.
  43. Lino Cinquini & Alessandro Marelli, 2002. "An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services'," Accounting History Review, Taylor & Francis Journals, vol. 12(1), pages 95-111.
  44. repec:dau:papers:123456789/724 is not listed on IDEAS
  45. 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.
  46. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  47. Mihret, Dessalegn Getie, 2014. "How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 771-782.
  48. Scapens, Robert W. & Macintosh, Norman B., 1996. "Structure and agency in management accounting research: A response to Boland's interpretive act," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 675-690.
  49. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
  50. João A. Ribeiro & Robert W. Scapens, 2006. "Management accounting and power: A contested relationship," CEF.UP Working Papers 0611, Universidade do Porto, Faculdade de Economia do Porto.
  51. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
  52. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
  53. Bryer, Rob, 2013. "Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 273-318.
  54. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  55. Glenn Vent & Ronald Milne, 2000. "Accounting practices of the St. Joseph Lead Company: 1864-1900," Accounting History Review, Taylor & Francis Journals, vol. 10(2), pages 97-128.
  56. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
  57. Suresh Cuganesan, 2008. "Calculating customer intimacy: accounting numbers in a sales and marketing department," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(1), pages 78-103, January.
  58. Richardson, Alan J. & Kilfoyle, Eksa, 2009. "Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 939-956, November.
  59. Armstrong, Peter, 2011. "Budgetary bullying," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 632-643.
  60. Concha Alvarez-Dardet Espejo & Juan Banos Sanchez-Matamoros & Francisco Carrasco Fenech, 2002. "Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 419-439.
  61. Bryer, Rob, 2016. "Socialism, accounting, and the creation of ‘consensus capitalism’ in America, circa.1935–1955," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 1-35.
  62. Toms, Steven & Fleischman, Richard K., 2015. "Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 1-20.
  63. Roslender, Robin & Stevenson, Joanna, 2009. "Accounting for People: A real step forward or more a case of wishing and hoping?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 855-869.
  64. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
  65. Caroline Virginie Lambert & Eric Pezet, 2006. "Discipliner et agir sur soi La double vie du contrôleur de gestion," Post-Print halshs-00558063, HAL.
  66. Lambert, Caroline & Pezet, Eric, 2011. "The making of the management accountant - Becoming the producer of truthful knowledge," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 10-30, January.
  67. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
  68. Oakes, Leslie. S. & Miranti, Paul. Jr, 1996. "Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 569-586, August.
  69. John Richard Edwards, 2014. "‘Different from What Has Hitherto Appeared on this Subject’: John Clark, Writing Master and Accomptant, 1738," Abacus, Accounting Foundation, University of Sydney, vol. 50(2), pages 227-244, June.
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