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The development of costing in the British chemical industry, c.1870-c.1940

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  • Trevor Boyns
  • Mark Matthews
  • John Edwards

Abstract

In order to add to a steadily growing body of knowledge on the development of costing in British firms during the late 19th and early 20th centuries, this paper focuses on the chemical industry, one of the ‘new’ industries of the ‘second industrial revolution’. Through an examination of the archival records of a small sample of firms, the development of costing practice is examined and contrasted with the issues surrounding costing discussed in the relevant contemporary literature. The paper therefore throws light on the nature of the process of accounting change and, by examining an industry outside of the staple trades, such as coal or iron and steel, and mechanical engineering, provides a different perspective on the source of ideas surrounding certain costing techniques in Britain — not least, standard costing.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:acctbr:v:34:y:2004:i:1:p:3-24
    DOI: 10.1080/00014788.2004.9729948
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    References listed on IDEAS

    as
    1. Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," Post-Print hal-01682328, HAL.
    2. 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.
    3. Trevor Boyns & John Richard Edwards, 1997. "The Construction of Cost Accounting Systems in Britain to 1900: The Case of the Coal, Iron and Steel Industries," Business History, Taylor & Francis Journals, vol. 39(3), pages 1-29.
    4. Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
    5. repec:dau:papers:123456789/12196 is not listed on IDEAS
    6. Mark Matthews & Trevor Boyns & John Richard Edwards, 2003. "Chandlerian image or mirror image? managerial and accounting control in the chemical industry: the case of Albright & Wilson, c.1892 to c.1923," Business History, Taylor & Francis Journals, vol. 45(4), pages 24-52.
    7. Trevor Boyns, 1998. "Budgets and budgetary control in British businesses to c.1945," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 261-301.
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    Cited by:

    1. McLean, Tom & McGovern, Tom, 2017. "Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914," The British Accounting Review, Elsevier, vol. 49(3), pages 294-315.

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