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
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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
Evolution of cost accounting
121 Citations1988S. Paul Garner
