The cost-accounting environment in the British Industrial Revolution iron industry

Fleischman, R. K. and Parker, L. D. (1992) The cost-accounting environment in the British Industrial Revolution iron industry. Accounting, Business and Financial History, 2(2), pp. 141-160. (doi:10.1080/09585209200000037)

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Publisher's URL: http://dx.doi.org/10.1080/09585209200000037

Abstract

Costing activity found, in recent years, in the surviving records of Industrial Revolution business firms has legitimized the claim that the period was a significant precursor of the scientific management movement. This paper reviews the costing practices of a number of British Industrial Revolution iron firms with particular focus on four dominant enterprises (Carron, Cyfarthfa, Darby and Dowlais) for which an extensive volume of business records survives. Evidence of certain mature costing methods, not thought to have pre-dated the 1880s, is detailed and a perspective on iron-industry cost-management practices is provided. These methods are also considered collectively with respect to the general socio-economic environment of the period.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Lee
Authors: Fleischman, R. K., and Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Business and Financial History
Publisher:Routledge
ISSN:0958-5206
ISSN (Online):1466-4275
Published Online:22 February 2006

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