Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at the Springfield Armory in the USA in the 1830s and 1840s. Questions the applicability of their thesis to Britain through an...

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....