Antonelli, Valerio; Cerbioni, Fabrizio; Parbonetti, Antonio - In: Accounting History Review 12 (2002) 3, pp. 461-486
Accounting historians link the origins of cost accounting to the rise of manufacturing firms and, in a more detailed way, to efficiency control, pricing and decision-making problems faced in those organizations. To date, the international debate has mainly focused on practices in the USA, Great...