Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith;...
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and...