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...

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control. This first British industry-based study of the implementation of these calculative techniques makes use of the case study...

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...