Souissi, Mohsen - In: Global Business and Economics Review 7 (2005) 4, pp. 381-389
Conventional wisdom argues that cost accounting did not develop until the late 1880s, a period referred to as the … costing renaissance. This paper seeks to challenge this view, based on writings on cost accounting undertaken in the 19th … development of cost accounting in the 19th and 20th century in France. The study also highlights how French writers, mainly those …