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

Trevor BOYNS
Additional contact information
Trevor BOYNS: Cardiff University

Economic History from EconWPA

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)
New Economics Papers: this item is included in nep-acc and nep-his
Date: 2005-03-24
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.
View list of references

Downloads: (external link)
http://129.3.20.41/eps/eh/papers/0503/0503006.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

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

Access Statistics for this paper

More papers in Economic History from EconWPA
Series data maintained by EconWPA ().