M. C. Wells wrote in Accounting for Common Costs that engineering impacts on cost accounting had ended by 1910. This paper reports the results of a review of the Accountants' Index from 1920 through 1949 for engineering sources listed under the...
Cost accounting -- Great Britain -- History;Entrepreneurship -- Great Britain -- History
This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting...
