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7
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121
Management, accounting and philosophy: The development of management accounting at Kyocera, 1959-2013
Takeda, Hiroshi
;
Boyns, Trevor
- In:
Accounting, Auditing & Accountability Journal
27
(
2014
),
pp. 317-356
Purpose –The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management system (AMS) and the associated management accounting system. Design/methodology/approach – Utilising a...
Persistent link: https://www.econbiz.de/10010795433
Saved in:
122
The development of budgets and their use for purposes of control in Japanese aviation, 1928-1945: The role of the state
Noguchi, Masayoshi
;
Boyns, Trevor
- In:
Accounting, Auditing & Accountability Journal
25
(
2012
)
March
,
pp. 416-451
Purpose – This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945. Design/methodology/approach – Using evidence contained in the archives of “closedown institutions” this...
Persistent link: https://www.econbiz.de/10010592246
Saved in:
123
The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison
Berland, Nicolas
;
Boyns, Trevor
-
Université Paris-Dauphine (Paris IX)
-
2002
During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain...
Persistent link: https://www.econbiz.de/10010720300
Saved in:
124
The development of managerial control in British firms, c.1880-c.1940
Boyns, Trevor
-
HAL
-
2010
The late nineteenth and early twentieth centuries witnessed a growth in the use of information within firms throughout the industrialised nations. In her survey of this phenomenon in American businesses, Yates (1989, 1994) has stressed the importance not only of technological developments in...
Persistent link: https://www.econbiz.de/10008792971
Saved in:
125
Influence de la profession comptable sur la diffusion des coûts standard en Grande-Bretagne et en France : 1880-1950
Berland, Nicolas
;
Boyns, Trevor
;
Zimnovitch, Henri
-
Université Paris-Dauphine (Paris IX)
-
2002
Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...
Persistent link: https://www.econbiz.de/10011072948
Saved in:
126
The influence of the accounting profession on the dissemination of costing in Great Britain & France: 1880-1950
Berland, Nicolas
;
Boyns, Trevor
;
Zimnovitch, Henri
-
Université Paris-Dauphine (Paris IX)
-
2002
Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...
Persistent link: https://www.econbiz.de/10011073605
Saved in:
127
Scientific management and the pursuit of control in Britain to c.1960
Smith, Ian
;
Boyns, Trevor
- In:
Accounting History Review
15
(
2005
)
2
,
pp. 187-216
The intellectual content and intentions of scientific management theories, aimed at industrial performance and harmony, were largely absent from British management practice for a great part of the last century. The limited interpretation of scientific management in Britain was characterised by a...
Persistent link: https://www.econbiz.de/10005269466
Saved in:
128
Editorial
Boyns, Trevor
;
Edwards, John Richard
- In:
Accounting History Review
20
(
2010
)
3
,
pp. 267-270
Persistent link: https://www.econbiz.de/10009200808
Saved in:
129
Book review
Boyns, Trevor
- In:
Accounting History Review
14
(
2004
)
1
,
pp. 111-113
Georgina Ferry (2003) A Computer Called LEO: Lyons Teashops and the World's First Office Computer, London: Fourth Estate, pp. xii + 221. £15.99 (hbk), ISBN 1841-15185-8.
Persistent link: https://www.econbiz.de/10005483325
Saved in:
130
The South Manchuria Railway Company: an accounting and financial history, 1907-1943
Noguchi, Masayoshi
;
Boyns, Trevor
-
Research Institute for Economics and Business …
-
2013
This study examines aspects of the accounting and financial history of the South Manchuria Railway Company (SMR) from its formation in 1907. In particular we focus on the 1930s, a period in which the activities of the SMR became increasingly dominated by the demands of the Kwantung Army which...
Persistent link: https://www.econbiz.de/10010900665
Saved in:
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