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The Concept of Profit in British Accounting, 1760–1900

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  • Lee, G. A.

Abstract

Dr. Lee analyzes the process whereby the relatively unsophisticated accounting practices of the eighteenth century were transformed, by the end of the nineteenth, into something resembling the more regular and consistent methods of today. He concentrates primarily on net asset valuation and profit determination but also on the development of costing techniques.

Suggested Citation

  • Lee, G. A., 1975. "The Concept of Profit in British Accounting, 1760–1900," Business History Review, Cambridge University Press, vol. 49(1), pages 6-36, April.
    • Handle: RePEc:cup:buhirw:v:49:y:1975:i:01:p:6-36_03
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    Cited by:

    1. A. Arnold & D. Matthews, 2002. "Corporate financial disclosures in the UK, 1920–50: the effects of legislative change and managerial discretion," Accounting and Business Research, Taylor & Francis Journals, vol. 32(1), pages 3-16.
    2. Hooper, Keith & Kearins, Kathryn, 1997. ""The excited and dangerous state of the natives of hawkes bay": A particular study of nineteenth century financial management," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 269-292.
    3. A. Arnold & S. McCartney, 2002. "The beginnings of accounting for capital consumption: disclosure practices in the British railway industry, 1830–55," Accounting and Business Research, Taylor & Francis Journals, vol. 32(4), pages 195-208.
    4. Valerio Antonelli & Raffaele D?Alessio & Emanuela Mattia Cafaro & Michele Bigoni, 2019. "The Pope and the Train: Financial Reporting Practices in the Railroad Companies of the Papal States (1846-1870)," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-34.
    5. Tiziana Di Cimbrini, 2016. "L?Accounting nella dialettica tra scienza e tecnologia: il caso dei manuali sul mutuo soccorso in Inghilterra ed in Italia tra il XIX e XX secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(1), pages 11-40.
    6. Mikhail Kuter & Marina Gurskaya & Ripsime Bagdasaryan, 2019. "The correction of double entry bookkeeping errors in the late 14th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-30.

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