This article describes the relationship between the understanding and practice of standard costing in both the U.S. and the U.K. and discusses the development of specific practices in the immediate post-World War II period. Based on a detailed review of the post-war literature, the authors...

There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really 'took off' in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history that can...