RETROSPECTIVE: COSTING PIONEERS: SOME LINKS WITH THE PAST

When the author was working on the history of cost accounting at the beginning of the 1950s, he entered into correspondence with some of the pioneers who were developing the subject at the beginning of this century, or with men who had been personally associated with those pioneers. This paper place...

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Published in:The Accounting historians journal 1994-12, Vol.21 (2), p.135-149
Main Author: Solomons, David
Format: Article
Language:English
Subjects:
Accountancy
Business structures
Cost accounting
Cost accounting standards
Cost efficiency
Costing
Factories
Production costs
Standard cost accounting
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description When the author was working on the history of cost accounting at the beginning of the 1950s, he entered into correspondence with some of the pioneers who were developing the subject at the beginning of this century, or with men who had been personally associated with those pioneers. This paper places on record the more important biographical information that that correspondence gleaned about (in alphabetical order) Alexander Hamilton Church, Harrington Emerson, Emile Garcke and J. M. Fells, G. Charter Harrison, J.Slater Lewis, Sir John Mann and George P. Norton. It also comments briefly on their significance for the development of costing.
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source EBSCOhost Business Source Ultimate; JSTOR Archival Journals and Primary Sources Collection
subjects Accountancy
Business structures
Cost accounting
Cost accounting standards
Cost efficiency
Costing
Factories
Production costs
Standard cost accounting
title RETROSPECTIVE: COSTING PIONEERS: SOME LINKS WITH THE PAST
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