This paper sets out to examine the development, in Britain and France prior to 1880, of industrial accounting, defined for the purposes of this paper as the practice of cost calculation within an accounting system based on double entry bookkeeping. Similarities and differences between the two...

During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain...

Utilising archival materials relating to an Italian pottery manufacturer, Manifattura Ginori, this paper examines the development of the company's accounting system during the 19th century. By the early 1800s, Manifattura Ginori is shown to have developed a double-entry bookkeeping system and to...