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 occurred with its use for disciplinary purposes at the Springfield Armory in the USA in the 1830s and 1840s. Questions the applicability of their thesis to Britain through an...
