Using archival evidence relating to Albright & Wilson (A&W), this article challenges the validity of Chandler's view, based mainly on the study of secondary sources, that personal capitalism retarded the development of more advanced forms of managerial organisation in Britain in the late...

Research into the development of costing systems during the last 20 or so years has begun to challenge the previously widely held view that little by way of progress was made before the end of the nineteenth century. Much of this later research, however, did not include consideration of...

Purpose –The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management system (AMS) and the associated management accounting system. Design/methodology/approach – Utilising a...

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...