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Early Cost Accounting for Internal Management Control: Lyman Mills in the 1850's

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  • Johnson, H. Thomas

Abstract

This study of the accounting records of a mid-nineteenth-century New England textile enterprise sheds new light on the emergence of modern cost accounting as a specialized tool of management.

Suggested Citation

  • Johnson, H. Thomas, 1972. "Early Cost Accounting for Internal Management Control: Lyman Mills in the 1850's," Business History Review, Cambridge University Press, vol. 46(4), pages 466-474, January.
    • Handle: RePEc:cup:buhirw:v:46:y:1972:i:04:p:466-474_02
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    Cited by:

    1. Wen-Hsien Tsai, 2018. "Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques," Energies, MDPI, vol. 11(8), pages 1-24, August.
    2. Weijia You & Hui Shu & Suyuan Luo, 2018. "Competition, cooperation, and performance: an empirical investigation of Chinese online sellers," Information Systems and e-Business Management, Springer, vol. 16(4), pages 743-760, November.
    3. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    4. Adibah Jamaluddin & Rabiaini Ab Rahman & Nor Hafizah Abdul Rahman, 2023. "The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review," Accounting and Finance Research, Sciedu Press, vol. 12(2), pages 1-1, May.
    5. Valerio Antonelli & Fabrizio Cerbioni & Antonio Parbonetti, 2002. "The rise of cost accounting: evidence from Italy," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 461-486.
    6. E. Grifell-Tatjé & C. Lovell, 2014. "Productivity, price recovery, capacity constraints and their financial consequences," Journal of Productivity Analysis, Springer, vol. 41(1), pages 3-17, February.
    7. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    8. Richard Fleischman & Thomas Tyson, 2000. "Parallels between US and UK cost accountancy in the World War I era," Accounting History Review, Taylor & Francis Journals, vol. 10(2), pages 191-212.
    9. Bryer, Rob, 2013. "Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 273-318.
    10. Glenn Vent & Ronald Milne, 2000. "Accounting practices of the St. Joseph Lead Company: 1864-1900," Accounting History Review, Taylor & Francis Journals, vol. 10(2), pages 97-128.
    11. Giacomo Boesso & Fabrizio Cerbioni & Livia Mian, 2019. "La filantropia nelle fondazioni: determinismo manageriale vs solidarismo civico," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 121-144.
    12. Carlos Larrinaga-González & Miriam Núñez-Torrado & Fernando Gutiérrez-Hidalgo, 2008. "An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century," Working Papers 08.04, Universidad Pablo de Olavide, Department of Business Administration.
    13. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.

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