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Cost accounting
In: McGraw-Hill accounting series
COST ACCOUNTING
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 6, Heft 2, S. 1-22
ISSN: 2327-4468
This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting became a "necessary" technology for good entrepreneurial performance, the revisionist economic historians' failure to consider institutional factors, like cost accounting, has led them to overlook elements essential to an appraisal of comparative entrepreneurial performance. The growing inferiority of British costing methods, as opposed to American and German, moreover, meant a relative British entrepreneurial failure.
Cost accounting
Cost accounting
In: Prentice-Hall accounting series