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...

Numerous studies have examined the institutional setting of accounting as a professional occupation. However, institutional deeds and outcomes derive from the behaviour of individual actors, particularly those key players who drive the creation, policy development and outlook of practitioner...

Explores the issues which concerned auditing practitioners more than 100 years ago and reexamines them in the present day context. These issues include: the role and scope of the audit, audit independence, the auditor’s report, competition between auditors, litigation against auditors, and...