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The transfer of management accounting practices from London counting houses to the British North American fur trade

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  • Gary Spraakman
  • Julie Margret

Abstract

During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the time than the set used with the previous strategy. London counting houses had developed management accounting practices to facilitate their backward integration strategies with America and the West Indies. Pivotal to this development was the requirement for sub-unit accountability and responsibility.

Suggested Citation

  • Gary Spraakman & Julie Margret, 2005. "The transfer of management accounting practices from London counting houses to the British North American fur trade," Accounting History Review, Taylor & Francis Journals, vol. 15(2), pages 101-119.
    • Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:101-119
    DOI: 10.1080/09585200500121108
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    Cited by:

    1. López Manjón, Jesús D. & Gutiérrez Hidalgo, Fernando & Carrasco Fenech, Francisco, 2016. "El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 187-194.
    2. Dixon, Keith & Gaffikin, Michael, 2014. "Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 683-708.
    3. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.
    4. Neil Rollings, 2007. "British business history: A review of the periodical literature for 2005," Business History, Taylor & Francis Journals, vol. 49(3), pages 271-292.

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