Boyns, Trevor; Edwards, John Richard - In: Accounting, Auditing & Accountability Journal 9 (1996) 3, pp. 40-60
Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries … that, at Dowlais, in the mid‐nineteenth century, the accounting system was used for administrative co‐ordination and …, was able to develop and utilize the accounting system in other ways; also suggests that accounting in Britain may have …
