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

Trevor Boyns
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Trevor Boyns: Cardiff University

Economic History from University Library of Munich, Germany

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.

Keywords: costing; Britain; First World War (search for similar items in EconPapers)
JEL-codes: N (search for similar items in EconPapers)
Pages: 22 pages
Date: 2005-03-24
New Economics Papers: this item is included in nep-acc and nep-his
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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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:wpa:wuwpeh:0503006

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