Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in Northeast coal mining during the British Industrial Revolution

2002 ◽  
Vol 32 (3) ◽  
pp. 133-152 ◽  
Author(s):  
Richard K. Fleischman ◽  
Richard H. Macve
Keyword(s):  
Coal Mining ◽  
Industrial Revolution ◽  
Management Accounting

AGENT'S REPUTATION, ACCOUNTING AND COSTING IN ORGANISATIONAL CONTROL STRUCTURES

1997 ◽  
Vol 24 (1) ◽  
pp. 1-23 ◽  
Author(s):  
Tom McLean
Keyword(s):  
Coal Mining ◽  
Industrial Revolution ◽  
Control Structures ◽  
The Impact

This paper examines the roles of accounting and costing in the management of coal mining during the Industrial Revolution in Britain, and considers the impact of the agent's reputation in the development and use of these systems.

scholarly journals FROM ORANJE NASSAU TO PULAU LAUT : THE INVEST OF COAL MINING IN SOUTHEAST KALIMANTAN FROM 1845 TO 1931

2016 ◽  
Vol 14 (2) ◽  
pp. 323
Author(s):  
Mansyur -
Keyword(s):  
Eighteenth Century ◽  
Coal Mining ◽  
19Th Century ◽  
Industrial Revolution ◽  
World Market ◽  
Mining Company ◽  
The World ◽  
Coal Market ◽  
Left And Right ◽  
The 19Th Century

European Industrial Revolution in the eighteenth century brought great changes not only in Europe itself but also in other parts of the world including Indonesia which was used to be a country of Dutch colony. The invention of steam-powered ships triggered the Dutch to use steam-powered vessels as the alteration of yachts, wind-powered ships, in the 19th century. At the beginning, the steam-powered ships used rotating wheels in the left and right side; however, the ships finally used ordinary windmills or propellers. The decrease and the lack of this production was getting worsened the competition of other producer countries in world market and the unstable coal market and in crisis year in 1930, Pulau Laut Mining Company production dropped so that it was closed down in the same year.

scholarly journals Borehole temperature log from the Glasgow Geothermal Energy Research Field Site: a record of past changes to ground surface temperature caused by urban development

2020 ◽  
Vol 56 (2) ◽  
pp. 134-152 ◽  
Author(s):  
Sean M. Watson ◽  
Rob Westaway
Keyword(s):  
Heat Flow ◽  
Urban Development ◽  
Coal Mining ◽  
Industrial Revolution ◽  
Test Site ◽  
Research Field ◽  
Geothermal Heat ◽  
Surface Warming ◽  
Shallow Subsurface ◽  
History Of

As part of the Glasgow Geothermal Energy Research Field Site (GGERFS) project, intended as a test site for mine-water geothermal heat, the GGC-01 borehole was drilled in the Dalmarnock area in the east of the city of Glasgow, starting in November 2018. It was logged in January 2019 to provide a record of subsurface temperature to 197 m depth, in this urban area with a long history of coal mining and industrial development. This borehole temperature record is significantly perturbed away from its natural state, in part because of the ‘permeabilizing’ effect of past nearby coal mining and in part due to surface warming as a result of the combination of anthropogenic climate change and creation of a subsurface urban heat island by local urban development. Our numerical modelling indicates the total surface warming effect as 2.7°C, partitioned as 2.0°C of global warming since the Industrial Revolution and 0.7°C of local UHI development. We cannot resolve the precise combination of local factors that influence the surface warming because uncertainty in the subsurface thermal properties trades against uncertainty in the history of surface warming. However, the background upward heat flow through the shallow subsurface is estimated as only c. 28–33 mW m−2, depending on choice of other model parameters, well below the c. 80 mW m−2 expected in the Glasgow area. We infer that the ‘missing’ geothermal heat flux is entrained by horizontal flow at depth beyond the reach of the shallow GGC-01 borehole. Although the shallow subsurface in the study area is warmer than it would have been before the Industrial Revolution, at greater depths – between c. 90 and >300 m – it is colder, due to the effect of reduced background heat flow. In future the GGERFS project might utilize water from depths of c. 90 m, but the temperature of the groundwater at these depths is maintained largely by the past effect of surface warming, due to climate change and urban development; it is thus a resource that might be ‘mined’ but not sustainably replenished and, being the result of surface warming rather than upward heat flow, arguably should not count as ‘geothermal’ heat in the first place. Our analysis thus indicates that the GGERFS site is a poor choice as a test site for mine-water geothermal heat.Supplementary material: A summary history of coal mining in the study area is available at: https://doi.org/10.6084/m9.figshare.c.4911495.v2

Luxury Brands and Strategic Management Accounting

2021 ◽  
pp. 157-177
Author(s):  
Peter Clarke ◽  
Edoardo Crocco
Keyword(s):  
Industrial Revolution ◽  
Management Accounting ◽  
Relevant Information ◽  
Primary Objective ◽  
Luxury Brands ◽  
Business Organizations ◽  
Managerial Accounting ◽  
Cost Information ◽  
Strategic Management Accounting ◽  
Managerial Implications

It is generally accepted that the primary objective of the discipline of management accounting is to provide relevant information, financial and non-financial, to business managers in order to assist in their decision making. This discipline evolved during the Industrial Revolution and it was, initially, referred to as cost accounting due to its emphasis on reporting internally-orientated cost information. The purpose of this chapter is to highlight the current techniques of managerial accounting widely used by business organizations all over the world and to describe the managerial implications of said methods when they are utilized by players operating in the luxury sector.

KNOWING MORE AS KNOWING LESS? ALTERNATIVE HISTORIES OF COST AND MANAGEMENT ACCOUNTING IN THE U.S. AND THE U.K.

2000 ◽  
Vol 27 (1) ◽  
pp. 91-149 ◽  
Author(s):  
Keith W. Hoskin ◽  
Richard H. Macve
Keyword(s):  
19Th Century ◽  
Human Performance ◽  
Industrial Revolution ◽  
Management Accounting ◽  
Disciplinary Power ◽  
Accounting Systems ◽  
History Of ◽  
New Interpretation ◽  
And Control ◽  
The U.S

In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labeled a “Foucauldian” approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new evidence, new interpretation, and a refocusing of attention on familiar events. This is a “disciplinary” history which sees modern cost and management accounting as articulating a new kind of “expert disciplinary knowledge,” as well as exercising a “disciplinary power,” in the construction of a new human accountability. However, this “disciplinary” view has been challenged by more “economic rationalist” historians, e.g., Boyns and Edwards [1996] for the British Industrial Revolution and Tyson [1998] for the U.S., as being too narrowly concerned with labor control. This paper takes up the gauntlet. It addresses the theoretical issues and seeks to clarify the import of the “disciplinary view” and its contribution to understanding how 19th century accounting practices shaped emerging managerial discourses, initially in the U.S. It argues that, until businesses adopted this new disciplinarity, there remained an absence of practices focused on calculating human performance, and accounting was not fully deployed to construct that system of “administrative coordination” [Chandler, 1977] which distinguishes modern management action and control.

scholarly journals Application of a roof support monitoring system for analysis of work parameters of a powered longwall system

2019 ◽  
Vol 105 ◽  
pp. 03022
Author(s):  
Dawid Szurgacz ◽  
Jarosław Brodny
Keyword(s):  
Coal Mining ◽  
Industrial Revolution ◽  
Mining Industry ◽  
Hard Coal ◽  
Mining Company ◽  
Physical Systems ◽  
Global Standards ◽  
Decisive Action ◽  
The Internet Of Things ◽  
Roof Support

In recent years, the world economy has undergone dynamic technological changes known as the Fourth Industrial Revolution. One of the main areas of these changes is the practical use of information systems to optimize production processes. Universal digitization results in the emergence of cyber-physical systems that, apart from the Internet of Things, are beginning to be used more and more widely in many industries. These changes are being applied also in the mining industry, including the Polish coal mining. Competition on the global energy market and growing requirements in the field of work safety and environmental protection make it necessary to take decisive action to modernize and adapt this industry to global standards. The article presents the results of the use of information technology in the process of hard coal production in mines owned by Polska Grupa Górnicza S.A., a leading coal mining company in Poland. The paper focuses on the operation of the powered roof systems which, in addition to protecting the work environment (longwall area), is also a construction base for the entire longwall system. The monitoring of the operation of individual sections of the support therefore allows control and evaluation of the condition and efficiency of the entire powered unit. The solution proposed by the authors should enable this process to be carried out.

Escaping Malthus: a comparative look at Japan and the ‘Great Divergence’

2014 ◽  
Vol 9 (3) ◽  
pp. 403-424 ◽  
Author(s):  
Carmen Gruber
Keyword(s):  
Coal Mining ◽  
Economic History ◽  
Industrial Revolution ◽  
Ecological Factors ◽  
Internal Dynamics ◽  
Great Divergence ◽  
Modern Japan

AbstractThe causes and consequences of the Industrial Revolution have led to a great deal of scholarship and debate within the field of economic history, from efforts to understand the internal dynamics of England and Europe to more recent revisionist literature that has sought to expand the debate by looking to Asia. This has enlivened and broadened the ‘Great Divergence’ debate through examining, by way of ecological factors, not only why China did not industrialize but also why England took a different path from that of China. This article expands the argument by looking at Japan, with a focus on coal mining as a foundation for escaping Malthusian constraints. As such, it will assess the extent of Malthusian pressure in pre-modern Japan and the importance of coal mining in alleviating these pressures relative to conditions in England and China.

COST AND MANAGEMENT ACCOUNTING IN PRE–INDUSTRIAL REVOLUTION SPAIN

2005 ◽  
Vol 32 (1) ◽  
pp. 111-148 ◽  
Author(s):  
Fernando Gutiérrez ◽  
Carlos Larrinaga ◽  
Miriam Núñez
Keyword(s):  
United Kingdom ◽  
Case Studies ◽  
Industrial Revolution ◽  
18Th Century ◽  
Management Accounting ◽  
The United States ◽  
Anglo Saxon ◽  
The United Kingdom ◽  
And Control ◽  
The 19Th Century

In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Jonhson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques were used, there has been no research to assess their frequency in Spain before the industrial revolution. By examining files concerning 13 large and medium-sized 18th century Spanish companies, this paper corroborates Fleischman and Parker's [1991] thesis. It reveals that knowledge of sophisticated cost accounting methods was fairly widespread in Spain during the 18th century. Interestingly, however, the knowledge and use of these techniques were not connected to economic success and to the industrial revolution, as was the case in the United Kingdom.

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