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The Eighteenth‐Century Origins of Cost Accounting
Author(s) -
MEPHAM M. J.
Publication year - 1988
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1988.tb00203.x
Subject(s) - activity based costing , context (archaeology) , accounting , cost accounting , management accounting , economics , history , archaeology
A discussion of the important description of a manufacturer's costing and management accounting system which an eighteenth‐century Scottish academic, Robert Hamilton (1743–1829), gives in his book, An Introduction to Merchandize (1777/9). Hamilton's system is considered in the context of the economic developments which were taking place, contemporary practice and the works of other writers.