TY  - GEN
AU  - Richard K.Fleischman
AU  - Lee D.Parker
TI  - What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850
SN  - 9781351678353
PY  - 2017///0518
CY  - Oxford
PB  - Routledge
N2  - This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period – iron, textiles, and mining. In addition, it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing – the relationship between technological change and cost management, and the paradigmatic approaches that have predominated in costing historiography
ER  -