The introduction and operation of standard costing at J&P Coats Ltd., 1925-1961 : an institutional interpretation
Year of publication: |
2019
|
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Authors: | McKinstry, Sam ; Kininmonth, Kirsten ; Mathieson, Ken |
Published in: |
Accounting history review. - London [u.a.] : Routledge, ISSN 2155-286X, ZDB-ID 2617761-4. - Vol. 29.2019, 3, p. 369-389
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Subject: | budgetary control | financial accounting | institutional theory | Standard costing | Institutionenökonomik | Institutional economics | Rechnungswesen | Accounting | Kostenrechnung | Cost accounting | USA | United States | Standardisierung | Standardization | Theorie | Theory |
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