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.

ing if one remembers that the Industrial Revolution started in France a few decades after England. But several authors [Levy-Leboyer, 1968; Asselain, 1984; and Keyder & O'Brien, 1978] ex­ plain that the French economy always kept up with technological progress in Great-Britain. A massive deceleration in the economy occurred between 1790 and 1810; the French industrial produc­ tion, which was probably equivalent in volume to the English one in 1790, was reduced to a much lower level in 1810. However, a new start occurred after 1810 and the two countries had parallel industrial growths all through the 19th century. Cost accounting systems may have appeared around the turn of and after the 15 th century in Europe [Gamer, 1954]. They actually spread to most firms during the industrial revolution in the 19th century; first in England, then in France, then in the USA, and in Germany. The aim of the present article is to describe the creation and development of such an industrial accounting system at Cie Saint-Gobain. This paper discusses the development of accounting by this very old company (created in 1665) between 1820, when it abandoned single entry bookkeeping, and 1880, when it achieved a full cost system. When examining the archives, this researcher saw no evidence that the textbooks mentioned above were read by anyone at Saint-Gobain. HISTORICAL BACKGROUND OF SAINT-GOBAIN: THE ROYAL MANUFACTURE AND THE PRIVILEGE Instead of continuing to buy glass from Venice, which was too much for the finances of the French kingdom, Colbert encouraged the foundation of a Manufacture Royale des Glaces, established in Rue Reuilly in Paris. The creation and development of the Com­ pany resulted from privileges granted by the monarch to business­ men successively in 1665, 1683, 1688, 1695, 1702, 1757 and 1785. Those privileges made the firm a hybrid one, depending both on public and private laws; on the one hand it had a privilege and on the other hand the legal statutes of a limited Company [Pris, 1973, p. 26]. Having a privilege meant industrial, commercial, fiscal, ad­ ministrative, juridical and financial advantages such as exemption of taxes, free circulation for goods bought and sold, and a prohibi­ tion for anyone to sell the same kind of product. Saint-Gobain was therefore protected from possible rivals and all those years of 194

2014 ◽  
pp. 250-250
Keyword(s):  
19Th Century ◽  
Industrial Revolution ◽  
Historical Background ◽  
Public And Private ◽  
Accounting Systems ◽  
French Economy ◽  
Single Entry ◽  
The Creation ◽  
The One ◽  
The 19Th Century

Management accounting systems, enterprise risk management and organizational performance in financial institutions

2014 ◽  
Vol 22 (2) ◽  
pp. 128-144 ◽  
Author(s):  
Siti Zaleha Abdul Rasid ◽  
Che Ruhana Isa ◽  
Wan Khairuzzaman Wan Ismail
Keyword(s):  
Risk Management ◽  
Organizational Performance ◽  
Financial Institutions ◽  
Management Accounting ◽  
Enterprise Risk Management ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
Enterprise Risk ◽  
And Control

Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on organizational performance. Design/methodology/approach – The research method involved administering a questionnaire to 106 financial institutions (FIs) in Malaysia. The respondents were chief financial officers or staff members holding the most senior positions in the finance department of the institutions. Findings – The significant findings on the association between ERM and MAS show that implementation of ERM requires the use of sophisticated MAS information. ERM and MAS complement each other as both are integral to decision making, planning and control in an organization. The finding also substantiates the important role of ERM in enhancing non-financial performance. Research limitations/implications – This study covered only MAS as part of sub-control systems in an organization. Future studies could investigate the link between a more comprehensive management accounting and control system and ERM. Furthermore, this study used perceptual measures of MAS, ERM and organizational performance. Practical implications – The regulating body should promote best management practices of sophisticated MAS and ERM among FIs as these practices will create competitive advantage as well as help those institutions comply with regulations. Originality/value – This study has contributed to the body of knowledge on the linkages between MAS, risk management system and organizational performance.

Mass Production and the U.S. Tire Industry

1987 ◽  
Vol 47 (2) ◽  
pp. 329-339 ◽  
Author(s):  
Daniel Nelson
Keyword(s):  
Mass Production ◽  
Industrial Workers ◽  
Tire Industry ◽  
Limited Applicability ◽  
History Of ◽  
And Control ◽  
The U.S

The study of mass production has been strongly influenced in recent years by two dissimilar bodies of work—that of Alfred D. Chandler and that of Harry Braverman and others who argue that mass production helped managers “deskill” and “control” industrial workers. The history of the U.S. tire industry between 1910 and 1930 underlines the value of Chandler's analysis and the limited applicability of the deskilling and control hypotheses.

Nation and Empire in Northern Atlantic History

2019 ◽  
Author(s):  
Barbara Buchenau ◽  
Elena Furlanetto
Keyword(s):  
19Th Century ◽  
Cultural Transformation ◽  
Conceptual Frameworks ◽  
Middle French ◽  
The First World War ◽  
Anglo Norman ◽  
History Of ◽  
Northern Atlantic ◽  
And Control ◽  
The 19Th Century

Nation and empire are intriguing conceptual frameworks for the study of the historical persistence of Atlantic entanglements—especially in the northern hemisphere. The Atlantic might generally be understood to have interlocked the Americas, Africa, and Europe from the beginning of European westward exploration until the official end of both slavery and European imperialism on Northern American soil. But Atlantic ideological battles extended well beyond the 19th century. Today, they are alive and kicking once more. As conceptual frameworks nation and empire organize ideas of belonging, community building, and social cohesion. In addition, they are short-hands for distinct, in fact competing, forms of political and economic hegemony. Since mechanisms of exclusion and seclusion have forged, delimited, and expanded nations as much as empires, this bibliographical essay will focus on studies that draw attention to the commonalities of nation and empire. Within the framework of the (Northern) Atlantic, nations and empires lose their cohesive and exclusivist aura, inviting persistent, if contrastive, comparisons of connective as well as divisive modes of transportation, exchange, and intellectual as well as cultural transformation. The idea of nation evokes several meanings: First used in Anglo-Norman and Middle French to denote birth, lineage, or family, the idea of the nation helped to lay the ground for modern-age ideas of race and biological descent. As a social and cultural concept, the nation organizes communities around questions of kinship, belonging, and culture until today. From the 19th century onward “nation” simultaneously described a political formation established by and for its diverse population. Empire likewise has many layers: etymologically speaking the word is used to speak about extensive territories controlled by a single ruler; politically speaking the term describes a system governed by ideas of supreme sovereignty and extensive subjection or domination; socially speaking it relates practices of command and control. Culturally speaking, empire denotes complex communication among communities with various degrees of authority and power. Scholarly analysis often delineates historical trajectories. From a Eurocentric perspective the New World attracted competing communities of settlers, planters, and traders, rewarding both an unbridled sense of possibility and the ambition to emulate and yet outdo European models. In this ambiguous setting the idea as well as institutional offsprings of empire proliferated long after empire officially ended with the First World War. With the return of empire (and nation) as imaginaries for new forms of coercion and collaboration, future scholarship will need to trace the Atlantic and its history of entanglements well into the 21st century.

of the information given to the shareholders, precautions to take for upward appraisal of capital assets, choice of an investment, and dividend policy. In order to raise enough capital for its business, the Company had to inform a growing number of shareholders, which soon became inconsistent with the managers’ freedom to deal with ac­ counting information according to their own needs. The resoultion of this problem led to the distinction between standard­ ized financial accounting for external and management account­ ing for internal use. As it became more and more efficient and advanced, the accounting system led to its own splitting. CONCLUSION Compared to most of the firms, Saint-Gobain had to face very early (in the first half of the 19th century) the problems raised by the setting up of a management accounting system. However, it was not until 1820, 155 years after its creation, that it adopted double entry bookkeeping which included the calculation of costs. This evolution is mainly due to the spreading of the Industrial Revolution in France, which was responsible for the abolition of privileges and the growth of competition in the field of glass pro­ duction. During the period 1820-1880, the cost accounting system had been gradually improved, without any regular outside coercion, according to the needs of the management alone. This leads to two conclusions and two research questions. In 1880, the accounting system facilitated the reckoning of full costs with methods and procedures that are still in use (alloca­ tion of the overhead with the use of activity center accounts, up-to-date transfer pricing methods, analysis of the relationship be­ tween depreciation, dividends and investments, etc ). This full cost method is now over one hundred years old. The development and the mastering of that cost accounting system were absolutely necessary to start the next stage, that is to say the use of those costs to prepare estimates of costs and investments. That stage took place over four decades (1890 to 1930) and led to real budget control towards the end of the Second World War. It should be recognized that the accounting systems of a given period can be very different from one another, which is particu­ larly true in the 19th century, therefore research should look at the variables on which the accounting system of each firm depends. Among the internal ones, the size of the firm, the culture of its

2014 ◽  
pp. 267-267
Keyword(s):  
19Th Century ◽  
Industrial Revolution ◽  
Transfer Pricing ◽  
Cost Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Cost Accounting System ◽  
The Cost ◽  
Double Entry ◽  
The 19Th Century

Human Performance Modeling in the Army: A Long and Winding Road

2005 ◽  
Vol 49 (12) ◽  
pp. 1191-1195 ◽  
Author(s):  
Laurel Allender ◽  
Troy Kelley ◽  
John Lockett ◽  
Sue Archer
Keyword(s):  
Decision Making ◽  
System Design ◽  
Cognitive Modeling ◽  
Human Performance ◽  
Performance Modeling ◽  
Cognitive Models ◽  
History Of ◽  
Modeling Practices ◽  
The U.S ◽  
Early Influences

The history of human performance modeling (HPM) in the U.S. Army is described, the early influences and technological events that made it possible. Highlights of significant milestones are presented, including HPM efforts that were influential in influencing the U.S. Army's modeling practices and in changing system design. The latest challenges in cognitive modeling, advanced decision making, stressors, and the particular challenges of distributed and linked simulations are discussed as well as the prospect of using methods from neuroscience for validation of cognitive models.

scholarly journals Management Accounting Systems and Organizational Performance of Nepalese Commercial Banks

2018 ◽  
Vol 10 (1) ◽  
pp. 8-19
Author(s):  
Achyut Gnawali
Keyword(s):  
Organizational Performance ◽  
Commercial Banks ◽  
Management Accounting ◽  
Vital Role ◽  
Accounting Systems ◽  
Business Studies ◽  
Control Functions ◽  
Management Accounting Systems ◽  
Planning Decision ◽  
And Control

Management accounting information plays a vital role in these basic management activities but most particularly in planning, decision making, costing and control functions. The purpose of this study was to examine the effect of management accounting systems on organizational performance in Nepalese commercial banks. Descriptive and casual research design has been adopted. Questionnaires and published documents are used to collect the data. It was found that management accounting systems have affected the performance of sample organizations. The Journal of Nepalese Business Studies Vol. X No. 1 December 2017, Page : 8-18

A Legislative History of Nonhuman Animal Fighting in the U.S. and Its Territories

2020 ◽  
pp. 1-21
Author(s):  
Wayne Pacelle ◽  
Richard L. Pacelle
Keyword(s):  
19Th Century ◽  
Policy Making ◽  
Local State ◽  
Nonhuman Animal ◽  
Legislative History ◽  
History Of ◽  
Federal Laws ◽  
The Law ◽  
The U.S ◽  
Animal Fighting

Abstract Nonhuman animal fighting is an ancient form of exploitation, still attracting millions of followers. While 19th-century proscriptions imposed in the U.S. succeeded in stigmatizing it, animal fighters adapted to these cultural and legal taboos and continued to operate, often clandestinely. Cockfighting thrived, operating as a quasi-legal enterprise until an incremental policy-making campaign succeeded in passing a raft of local, state, and federal laws to outlaw it everywhere in the U.S. Between 1998 and 2018, legal cockfighting was banned in the final five states; more than 40 other states reformed their laws; and Congress passed multiple reforms to ban animal fighting, including in the U.S. territories. The process of outlawing animal fighting faced fierce resistance, but these practices are now the most widely and severely criminalized forms of animal mistreatment in the U.S. Adherence to the law and enforcement are continuing challenges.

Measuring the Impact of Advanced Technologies and Reorganization on Human Performance in a Combat Information Center

2000 ◽  
Vol 44 (37) ◽  
pp. 642-645 ◽  
Author(s):  
Jared T. Freeman ◽  
Gwendolyn E. Campbell ◽  
Greg Hildebrand
Keyword(s):  
Human Behavior ◽  
Team Performance ◽  
Preliminary Data ◽  
Human Performance ◽  
Novel Technology ◽  
Advanced Technologies ◽  
Information Center ◽  
And Control ◽  
The Impact ◽  
The U.S

Systematically evaluating the impact of novel technology and organizational structure on team performance is a complex, multidimensional task. We define several of these dimensions that are of particular interest in the development of new command and control teams and technologies for the U.S. Navy. In addition, we describe an approach to stimulating and measuring human behavior on these dimensions, and an experiment in which this approach is applied. Preliminary data are presented.

scholarly journals Book Review: How Creating Customer Value Makes You a Great Executive by Gautam Mahajan

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
B.S. Galdolage
Keyword(s):  
19Th Century ◽  
Value Creation ◽  
Customer Value ◽  
Industrial Revolution ◽  
The Third ◽  
Value Perceptions ◽  
History Of ◽  
The 19Th Century

The history of value perceptions in marketing goes back to the end of the 19th century, to the industrial revolution which gave rise to ‘transaction marketing’. It made a dichotomy between the customer and producer, making value one-way directional from the provider to the customer. In the early 1990s, many ‘industrial nations' which were recognised as ‘production-led economies' started transforming into ‘service led’ seeking to establish long-term relationships with customers focusing on customer retention more than attracting new customers. However, value creation in the third millennium, progressively transformed into a new stage giving priority to the collaborative perspective of value creation which termed as co-creation. Cite this book review: B.S. Galdolage. (2021). Book Review: How Creating Customer Value Makes You a Great Executive by Gautam Mahajan, Vidyodaya Journal of Management, 7(1), 163-165.

Sign in / Sign up

Export Citation Format

Share Document