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Cost accounting, controlling labour and the rise of conglomerates

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Cited by:

  1. 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.
  2. 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.
  3. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. 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.
  12. 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).
  13. 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.
  14. 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.
  15. 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.
  16. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
  17. 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.
  18. 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.
  19. 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.
  20. 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).
  21. 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.
  22. Armstrong, Peter, 2011. "Budgetary bullying," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 632-643.
  23. 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.
  24. 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.
  25. repec:dau:papers:123456789/724 is not listed on IDEAS
  26. 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.
  27. 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.
  28. 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.
  29. 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).
  30. 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).
  31. 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.
  32. 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.
  33. 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.
  34. 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.
  35. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
  36. 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.
  37. 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.
  38. 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).
  39. 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.
  40. 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.
  41. 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.
  42. 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.
  43. 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.
  44. 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.
  45. 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.
  46. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
  47. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
  48. Alawattage, Chandana & Wickramasinghe, Danture, 2008. "Appearance of accounting in a political hegemony," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 293-339.
  49. 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.
  50. 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).
  51. 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.
  52. 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.
  53. 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.
  54. Caroline Virginie Lambert & Eric Pezet, 2006. "Discipliner et agir sur soi La double vie du contrôleur de gestion," Post-Print halshs-00558063, HAL.
  55. 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.
  56. 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.
  57. 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.
  58. 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.
  59. 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.
  60. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
  61. 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.
  62. 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.
  63. 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.
  64. 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.
  65. 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.
  66. 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).
  67. 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.
  68. 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.
  69. 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.
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