This note summarizes the contributions of three agriculturalists (Hall, Orwin and Wyllie) to agricultural cost … account is provided of their pioneering work in applying cost accounting to farm activity in Britain. Some contrary positions …

In a recent critique of early US cost accounting practice, Hoskin and Macve (1996) conclude that Lawrence Manufacturing … Company's 1848 cost accounting reports were purely mercantile and provided no managerial utility. Despite finding … standard costs and variances. They conclude that scholars have overstated the managerial utility of cost accounting during the …