THE NATURE AND ENVIRONMENT OF COST MANAGEMENT AMONG EARLY NINETEENTH CENTURY U.S. TEXITLE MANUFACTURERS

1992 ◽  
Vol 19 (2) ◽  
pp. 1-24 ◽  
Author(s):  
Thomas Tyson

Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective. This paper reports the results of such a re-examination. It initially describes the social and economic environment of U.S. textile manufacturing in New England in the early nineteenth century. Selected cost memos and reports are described and analyzed to indicate the nature and scope of costing undertaken at the mills in Lowell, Massachusetts, in the late 1820s and early 1830s. The paper discusses how particular cost information was used and speculates why certain more modern procedures were not adopted. Its major finding is that cost management practices fully measured up to the business complexities, economic pressures, and social forces of the day.

2017 ◽  
Vol 8 (1) ◽  
pp. 75-102
Author(s):  
Melike Tokay-Ünal

This article illustrates American Board of Commissioners for Foreign Missions’ support of the “missionary matrimony”, mid-nineteenth-century New England women’s perceptions of the missionary career obtained through matrimony, and their impressions of the Oriental mission fields and non-Christian or non-Protestant women, who were depicted as victims to be saved. A brief introduction to New England women’s involvement in foreign missions will continue with the driving force that led these women to leave the United States for far mission fields in the second part of the paper. This context will be exemplified with the story of a New England missionary wife. The analysis consists of the journal entries and letters of Seraphina Haynes Everett of Ottoman mission field. The writings of this woman from New England give detailed information about the spiritual voyage she was taking in the mid-nineteenth century Ottoman lands. In her letters to the United States, Everett described two Ottoman cities, Izmir (Smyrna) and Istanbul (Constantinople), and wrote about her impressions of Islam and Christianity as practiced in the Ottoman empire. Everett’s opinions of the Ottoman empire, which encouraged more American women to devote themselves to the education and to the evangelization of Armenian women of the Ottoman empire in the middle of the nineteenth century, conclude the paper.


2008 ◽  
Vol 65 (1) ◽  
pp. 35-62 ◽  
Author(s):  
Caitlin A. Fitz

A new order for the New World was unfolding in the early nineteenth century, or so many in the United States believed. Between 1808 and 1825, all of Portuguese America and nearly all of Spanish America broke away from Europe, casting off Old World monarchs and inaugurating home-grown governments instead. People throughout the United States looked on with excitement, as the new order seemed at once to vindicate their own revolution as well as offer new possibilities for future progress. Free from obsolete European alliances, they hoped, the entire hemisphere could now rally together around republican government and commercial reciprocity. Statesmen and politicians were no exception, as men from Thomas Jefferson and James Monroe to John Quincy Adams and Henry Clay tried to exclude European influence from the hemisphere while securing new markets for American manufactures and agricultural surplus.


Perceptions ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 5
Author(s):  
Julius Nathan Fortaleza Klinger

The purpose of this paper is to explore the question of whether or not early nineteenth-century lawmakers saw the Missouri Compromise of 1820 as a true solution to the question of slavery in the United States, or if it was simply a stopgap solution. The information used to conduct this research paper comes in the form of a collation of primary and secondary sources. My findings indicate that the debate over Missouri's statehood was in fact about slavery in the US, and that the underlying causes of the Civil War were already quite prevalent four whole decades before the conflict broke out.


2012 ◽  
Vol 72 (1) ◽  
pp. 168-196 ◽  
Author(s):  
MARIANNE H. WANAMAKER

Economists frequently hypothesize that industrialization contributed to the United States’ nineteenth-century fertility decline. I exploit the circumstances surrounding industrialization in South Carolina between 1881 and 1900 to show that the establishment of textile mills coincided with a 6–10 percent fertility reduction. Migrating households are responsible for most of the observed decline. Higher rates of textile employment and child mortality for migrants can explain part of the result, and I conjecture that an increase in child-raising costs induced by the separation of migrant households from their extended families may explain the remaining gap in migrant-native fertility.


2016 ◽  
Vol 89 (1) ◽  
pp. 54-83
Author(s):  
Erik Reardon

During the early nineteenth century, rural New England communities consistently strove to manage river fisheries to ensure sustainable returns. While agriculture provided a strong foundation for the region's pre-industrial economy, this paper explores the place of rivers and fish within New England's socio-economic landscape and the ways in which locals sought to defend their way of life from the destructive potential of over-fishing and industrial dams.


Slavic Review ◽  
1990 ◽  
Vol 49 (3) ◽  
pp. 335-349
Author(s):  
Priscilla R. Roosevelt

In “Baryshnia-krestianka” Aleksandr Pushkin introduces us to Grigorii Ivanovich Muromskii, a “nastoiashchii russkii barin” reduced to living on his one remaining estate, who squanders his remaining wealth creating an “Angliiskii sad.” The gardening revolution of eighteenth century England, inspired by the overgrown ruins of Rome and Naples and by a new feeling for untrammeled nature, set in motion a vogue for informal, picturesque landscaping that swept across Europe, altered garden design in the United States, and reached Russia in the reign of Catherine as the harbinger of a later, more pervasive aristocratic Anglomania. As Muromskii's landscaping proclivities suggest, by the early nineteenth century the English or “irregular” garden had become a universal form for the Russian country estate, its basic motifs carried out on whatever scale an estate owner could afford.


2012 ◽  
Author(s):  
◽  
Kate M. Kocyba

In the nineteenth century the Episcopalians used Gothic Revival architecture for dogmatic purposes to define their status among Protestant denominations and secure their place in the United States of America. The discussion of neo-Gothic churches in America usually begins after the arrival of the English theological Oxford Movement in the 1830s. I claim the political changes that occurred with the American Revolution along with early nineteenth century American tensions between low and high church Episcopalians fostered a distinct American Episcopalian neo-Gothic church development. Through exchanges of ideas between English and American clergy and architects, American Episcopal High Church architecture developed and spread throughout the United States. By examining specific churches, including those by Frank Wills and Richard Upjohn, in context of Anglican and Episcopalian doctrine, its liturgical practices, and publications by architects and English and American ecclesiological societies, I show how and why neo-Gothic churches became solidified as a signifier of and reinforced the Episcopal faith.


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