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Management Accounting in an Early Integrated Industrial: E. I. duPont de Nemours Powder Company, 1903-1912

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  • Johnson, H. Thomas

Abstract

The appearance of large, integrated industrial firms at the turn of the century encouraged the introduction of innovative accounting practices. Professor Johnson examines the centralized management accounting system that made it possible for one such firm, the DuPont Powder Co., to plan its long-term development and to avoid the internal inefficiency that sometimes accompanies enormous size.

Suggested Citation

  • Johnson, H. Thomas, 1975. "Management Accounting in an Early Integrated Industrial: E. I. duPont de Nemours Powder Company, 1903-1912," Business History Review, Cambridge University Press, vol. 49(2), pages 184-204, July.
    • Handle: RePEc:cup:buhirw:v:49:y:1975:i:02:p:184-204_03
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    Cited by:

    1. 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).
    2. Lamia Berrah & Vincent Cliville & Damien Trentesaux & Claude Chapel, 2021. "Industrial Performance: An Evolution Incorporating Ethics in the Context of Industry 4.0," Sustainability, MDPI, vol. 13(16), pages 1-21, August.
    3. Hofmann, Thorsten, 2011. "Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis," Research Papers on Marketing Strategy 4/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.
    4. 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.
    5. Richardson, Alan J. & Kilfoyle, Eksa, 2009. "Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 939-956, November.
    6. L. Berrah & V. Clivillé & J. Montmain & G. Mauris, 2019. "The Contribution concept for the control of a manufacturing multi-criteria performance improvement," Journal of Intelligent Manufacturing, Springer, vol. 30(1), pages 47-58, January.
    7. Margaret Levenstein, 1991. "The Use of Cost Measures: The Dow Chemical Company, 1890-1914," NBER Chapters, in: Inside the Business Enterprise: Historical Perspectives on the Use of Information, pages 71-116, National Bureau of Economic Research, Inc.
    8. Jaroslav Wagner, 2011. "Měření výkonnosti - vývojové tendence 2. poloviny 20. století [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(6), pages 775-793.
    9. Wuzhao Xue & Hua Li & Rizwan Ali & Ramiz Ur Rehman, 2020. "Knowledge Mapping of Corporate Financial Performance Research: A Visual Analysis Using Cite Space and Ucinet," Sustainability, MDPI, vol. 12(9), pages 1-21, April.
    10. 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.
    11. Trevor Boyns & Mark Matthews & John Edwards, 2004. "The development of costing in the British chemical industry, c.1870-c.1940," Accounting and Business Research, Taylor & Francis Journals, vol. 34(1), pages 3-24.
    12. C. A. K. Lovell, 2016. "Recent Developments in Productivity Analysis," Pacific Economic Review, Wiley Blackwell, vol. 21(4), pages 417-444, October.

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