
Contents
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19.1 Introduction 19.1 Introduction
-
19.2 An Overview of Key Developments 19.2 An Overview of Key Developments
-
19.3 The Nature of Accounting and the Relationship between Financial Reporting and Cost/Management Accounting 19.3 The Nature of Accounting and the Relationship between Financial Reporting and Cost/Management Accounting
-
19.4 Costing Theory and Practice 19.4 Costing Theory and Practice
-
19.4.1 Pre‐1850 19.4.1 Pre‐1850
-
19.4.2 1850–c.1920 19.4.2 1850–c.1920
-
19.4.3 c.1920–c.1988 19.4.3 c.1920–c.1988
-
19.4.3.1 Costing, Financial Reporting, and Strategic Management Accounting 19.4.3.1 Costing, Financial Reporting, and Strategic Management Accounting
-
19.4.3.2 Full Costing versus Variable Costing 19.4.3.2 Full Costing versus Variable Costing
-
19.4.3.3 Standard Costing and Budgeting 19.4.3.3 Standard Costing and Budgeting
-
-
19.4.4 Since 1988 19.4.4 Since 1988
-
19.4.4.1 The Utilization of Non‐financial Measures 19.4.4.1 The Utilization of Non‐financial Measures
-
-
-
19.5 Convergence? 19.5 Convergence?
-
19.6 Conclusions 19.6 Conclusions
-
References References
-
-
-
-
-
-
-
19 Accounting, Information, and Communication Systems
Get accessTrevor Boyns is Professor of Accounting and Business History at Cardiff Business School at Cardiff University, UK, where he is also Assistant Director of the Accounting and Business History Research Unit and Director of Postgraduate Studies. A former President of the Association of Business Historians, he has a Ph.D. from the University of Wales. His research interests include the economic and business history of Wales and the history of the development of cost and management accounting in Europe (especially France, the UK, Italy, and Spain). He has published widely in journals and was the founding assistant editor and currently the joint editor of Accounting, Business & Financial History.
-
Published:02 September 2009
Cite
Abstract
The purpose of this article is to examine the relationship between the historical development of accounting, information, and communication systems and business organizations since the late eighteenth century. Its findings are based largely on research conducted by accounting and business historians during the last quarter of the century, a period in which accounting history, once a niche area of research heavily focused on the development of double-entry bookkeeping, has been brought more firmly into the business-history fold. This reflects the work of those historians who have focused their attention on the development of cost/management accounting practices within firms, and the “new” accounting historians who have examined the wider relationship between accounting and the organizations and society within which it is embedded.
Sign in
Personal account
- Sign in with email/username & password
- Get email alerts
- Save searches
- Purchase content
- Activate your purchase/trial code
- Add your ORCID iD
Purchase
Our books are available by subscription or purchase to libraries and institutions.
Purchasing informationMonth: | Total Views: |
---|---|
October 2022 | 5 |
November 2022 | 5 |
December 2022 | 6 |
January 2023 | 7 |
February 2023 | 3 |
March 2023 | 7 |
April 2023 | 7 |
May 2023 | 2 |
June 2023 | 7 |
August 2023 | 6 |
September 2023 | 4 |
October 2023 | 5 |
December 2023 | 3 |
February 2024 | 1 |
March 2024 | 4 |
April 2024 | 2 |
May 2024 | 1 |
June 2024 | 1 |
August 2024 | 5 |
September 2024 | 4 |
November 2024 | 2 |
December 2024 | 4 |
January 2025 | 2 |
February 2025 | 4 |
March 2025 | 2 |
April 2025 | 2 |
Get help with access
Institutional access
Access to content on Oxford Academic is often provided through institutional subscriptions and purchases. If you are a member of an institution with an active account, you may be able to access content in one of the following ways:
IP based access
Typically, access is provided across an institutional network to a range of IP addresses. This authentication occurs automatically, and it is not possible to sign out of an IP authenticated account.
Sign in through your institution
Choose this option to get remote access when outside your institution. Shibboleth/Open Athens technology is used to provide single sign-on between your institution’s website and Oxford Academic.
If your institution is not listed or you cannot sign in to your institution’s website, please contact your librarian or administrator.
Sign in with a library card
Enter your library card number to sign in. If you cannot sign in, please contact your librarian.
Society Members
Society member access to a journal is achieved in one of the following ways:
Sign in through society site
Many societies offer single sign-on between the society website and Oxford Academic. If you see ‘Sign in through society site’ in the sign in pane within a journal:
If you do not have a society account or have forgotten your username or password, please contact your society.
Sign in using a personal account
Some societies use Oxford Academic personal accounts to provide access to their members. See below.
Personal account
A personal account can be used to get email alerts, save searches, purchase content, and activate subscriptions.
Some societies use Oxford Academic personal accounts to provide access to their members.
Viewing your signed in accounts
Click the account icon in the top right to:
Signed in but can't access content
Oxford Academic is home to a wide variety of products. The institutional subscription may not cover the content that you are trying to access. If you believe you should have access to that content, please contact your librarian.
Institutional account management
For librarians and administrators, your personal account also provides access to institutional account management. Here you will find options to view and activate subscriptions, manage institutional settings and access options, access usage statistics, and more.