The transfer of management accounting practices from London counting houses to the British North American fur trade

Gary Spraakman and Julie Margret

Accounting History Review, 2005, vol. 15, issue 2, 101-119

Abstract: During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the time than the set used with the previous strategy. London counting houses had developed management accounting practices to facilitate their backward integration strategies with America and the West Indies. Pivotal to this development was the requirement for sub-unit accountability and responsibility.

Keywords: Management accounting; technology transfer; Hudson's Bay Company; counting houses (search for similar items in EconPapers)
Date: 2005
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DOI: 10.1080/09585200500121108

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