There is a widespread view that cost finding developed into cost accounting towards the end of the nineteenth century, with the further step towards what we today call management accounting occurring in the twentieth century. This bold assessment is based on an embarrassingly small amount of...

Evidence of a change in transfer price offers a rare opportunity to examine underlying causes to explain the need for change. Three modern-day frameworks are employed in this longitudinal case study to interrogate the events and actions taken at an iron and coal company during the last quarter...

1. Introduction -- 2. Theoretical and explanatory framework --3. Estate and farm accounting -- 4. Merchants' accounts -- 5. Pre-industrial revolution cost calculation and management accounting -- 6. Industrial development, c.1760-c.1870 -- 7. The second industrial revolution, c.1870-c.1918 -- 8....