Expanding the dialogue: Industrial revolution costing historiography

Fleischman, R. K., Kalbers, L. P. and Parker, L. D. (1996) Expanding the dialogue: Industrial revolution costing historiography. Critical Perspectives on Accounting, 7(3), pp. 315-337. (doi:10.1006/cpac.1996.0036)

Full text not currently available from Enlighten.


This paper is a call for a greater spirit of collaboration amongst accounting historians researching the origins of managerial accounting and its development during the early stages of US and UK industrialization. Philosophical and historical dialogue literature supports the proposition that this communication can additively and synergistically advance our knowledge of these formative times. The historiographic positions and critiques of the three major contending paradigmatic schools (Neoclassical, Foucauldian, and Marxis/labor process) are considered. Significant beginnings leading to the prospect for greater dialogue, harmony and collaborative effort are detailed. Power, as one example of a common ground of interest for theorists representing all perspectives, is examined within the context of early industrialization.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Fleischman, R. K., Kalbers, L. P., and Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Critical Perspectives on Accounting
ISSN (Online):1095-9955
Published Online:24 April 2002

University Staff: Request a correction | Enlighten Editors: Update this record