Illuminating the darkness: the impact of the First World War on cost calculation practices in British firms
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Trevor Boyns: Cardiff University
Economic History from EconWPA
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
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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Persistent link: https://EconPapers.repec.org/RePEc:wpa:wuwpeh:0503006
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