There is a widespread view that cost finding developed into cost accounting towards the end of the nineteenth century, with the further step towards what we today call management accounting occurring in the twentieth century. This bold assessment is based on an embarrassingly small amount of...

Evidence of a change in transfer price offers a rare opportunity to examine underlying causes to explain the need for change. Three modern-day frameworks are employed in this longitudinal case study to interrogate the events and actions taken at an iron and coal company during the last quarter...

Various estimates, both <italic>ex ante</italic> and <italic>ex post</italic>, have been produced of the accounting rate of return on investments in the late nineteenth-century coal industry, with some <italic>ex post</italic> figures also being calculated for individual firms engaged therein, such as the Consett Iron Co. Ltd. No one, however,...