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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Bibliographic Details
Published in:The Accounting historians journal 1994-12, Vol.21 (2), p.136-149
Main Author: Solomons, David
Format: Article
Language:English
Subjects:
19th century
Accounting
Anthologies
Correspondence
Cost accounting
Electrical engineering
Engineers
Libraries
Manufacturing
Writers
Citations: Items that cite this one
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Summary: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.
ISSN:0148-4184
2327-4468
DOI:10.2308/0148-4184.21.2.136