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

The Business History ReviewPublished 1 January 1972
H. Thomas Johnson
Citations93
SJR quartileQ1
SJR score0.35
SNIP1.43

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.

Keywords

Business, Management and Accounting