Accounting historians link the origins of cost accounting to the rise of manufacturing firms and, in a more detailed way, to efficiency control, pricing and decision-making problems faced in those organizations. To date, the international debate has mainly focused on practices in the USA, Great...

Many generalizations have been made regarding the introduction within British businesses of the costing/accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and extent of their...

Georgina Ferry (2003) A Computer Called LEO: Lyons Teashops and the World's First Office Computer, London: Fourth Estate, pp. xii + 221. £15.99 (hbk), ISBN 1841-15185-8.

The intellectual content and intentions of scientific management theories, aimed at industrial performance and harmony, were largely absent from British management practice for a great part of the last century. The limited interpretation of scientific management in Britain was characterised by a...