This study examines aspects of the accounting and financial history of the South Manchuria Railway Company (SMR) from its formation in 1906. In particular we focus on the 1930s, a period in which the activities of the SMR became increasingly dominated by the demands of the Kwantung Army which...

This article describes the relationship between the understanding and practice of standard costing in both the U.S. and the U.K. and discusses the development of specific practices in the immediate post-World War II period. Based on a detailed review of the post-war literature, the authors...

This study examines aspects of the accounting and financial history of the South Manchuria Railway Company (SMR) from its formation in 1907. In particular we focus on the 1930s, a period in which the activities of the SMR became increasingly dominated by the demands of the Kwantung Army which...

The late nineteenth and early twentieth centuries witnessed a growth in the use of information within firms throughout the industrialised nations. In her survey of this phenomenon in American businesses, Yates (1989, 1994) has stressed the importance not only of technological developments in...