Dugdale, David; Jones, T. Colwyn - In: Accounting History Review 13 (2003) 3, pp. 305-338
In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times,...