메뉴 건너뛰기




Volumn 6, Issue 2, 2001, Pages 33-58

In praise of the "other" william Armstrong: A nineteenth century British engineer and early management consultant

Author keywords

Annuity; Armstrong; Coal; Depreciation; Discount rate; Iron; Net present value; Risk; Transfer pricing

Indexed keywords


EID: 3042807331     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237320100600203     Document Type: Article
Times cited : (14)

References (46)
  • 2
    • 0004963043 scopus 로고    scopus 로고
    • 'Publishing your Private Affairs to the World': Corporate Financial Disclosures in the UK 1900-24
    • Arnold, A.J., (1997), "'Publishing your Private Affairs to the World': Corporate Financial Disclosures in the UK 1900-24", Accounting Business and Financial History, Vol.7, No.2, pp.143-173.
    • (1997) Accounting Business and Financial History , vol.7 , Issue.2 , pp. 143-173
    • Arnold, A.J.1
  • 3
    • 0040034366 scopus 로고
    • Should Historians Trust Late Nineteenth-Century Company Financial Statements?
    • Arnold, A.J., (1995), "Should Historians Trust Late Nineteenth-Century Company Financial Statements?", Business History, Vol.38, No.2, pp.40-54.
    • (1995) Business History , vol.38 , Issue.2 , pp. 40-54
    • Arnold, A.J.1
  • 4
    • 0141934070 scopus 로고
    • Management Aspiration and Audit Opinion: Fixed Asset Accounting at the Staveley Coal and Iron Company
    • Baldwin, T.J., (1994), "Management Aspiration and Audit Opinion: Fixed Asset Accounting at the Staveley Coal and Iron Company", Accounting and Business Research, Vol.25, No.97, pp.3-12.
    • (1994) Accounting and Business Research , vol.25 , Issue.97 , pp. 3-12
    • Baldwin, T.J.1
  • 5
    • 0344237668 scopus 로고    scopus 로고
    • The Measurement of Nineteenth Century Accounting Error: Cases from the British Coal Industry 1864-1900
    • Baldwin, T.J. and Berry, R.H., (1999), "The Measurement of Nineteenth Century Accounting Error: Cases from the British Coal Industry 1864-1900", Accounting History, NS Vol.4, No.1, pp.79-98.
    • (1999) Accounting History, NS , vol.4 , Issue.1 , pp. 79-98
    • Baldwin, T.J.1    Berry, R.H.2
  • 7
    • 33144470154 scopus 로고
    • Accounting and Decision-Making in the Mid- Victorian period: The Case of the Consett Iron Company
    • Boyns, T. and Edwards, J.R., (1995), "Accounting and Decision-Making in the Mid- Victorian period: The Case of the Consett Iron Company", Business History, Vol.37, No.3, pp.28-51.
    • (1995) Business History , vol.37 , Issue.3 , pp. 28-51
    • Boyns, T.1    Edwards, J.R.2
  • 8
    • 0033147897 scopus 로고    scopus 로고
    • A Longitudinal Study of theDeterminant of Transfer Pricing Change
    • Boyns, T., Edwards, J.R. and Emmanuel, C., (1999), "A Longitudinal Study of theDeterminant of Transfer Pricing Change", Management Accounting Research, Vol.10, No.10, pp.85-108.
    • (1999) Management Accounting Research , vol.10 , Issue.10 , pp. 85-108
    • Boyns, T.1    Edwards, J.R.2    Emmanuel, C.3
  • 9
    • 0000993353 scopus 로고    scopus 로고
    • The Emergence of Discounted Cash Flow Analysis in the Tyneside Coal Industry c.1700-1830
    • Brackenbury, S., McLean, T. and Oldroyd, D., (2001), "The Emergence of Discounted Cash Flow Analysis in the Tyneside Coal Industry c.1700-1830", British Accounting Review, Vol.33, No.2, pp.137-55.
    • (2001) British Accounting Review , vol.33 , Issue.2 , pp. 137-155
    • Brackenbury, S.1    McLean, T.2    Oldroyd, D.3
  • 11
    • 84855284781 scopus 로고
    • Nineteenth Century Accounting Error
    • Spring (1965), reprinted in The Continuing Debate Over Depreciation, Capital and Income, in Brief, R.P. (ed.), New York and London: Garland Publishing Inc
    • Brief, R.P., (1993), "Nineteenth Century Accounting Error", The Journal of Accounting Research, Spring (1965), reprinted in The Continuing Debate Over Depreciation, Capital and Income, in Brief, R.P. (ed.), New York and London: Garland Publishing Inc.
    • (1993) The Journal of Accounting Research
    • Brief, R.P.1
  • 12
    • 38249000976 scopus 로고
    • The Late Nineteenth Century Revolution in Financial Reporting: Accounting for Investor or Managerial Capitalism?
    • Bryer, R.A., (1993), "The Late Nineteenth Century Revolution in Financial Reporting: Accounting for Investor or Managerial Capitalism?", Accounting, Organisations and Society, Vol.18, No.7/8, pp.649-90.
    • (1993) Accounting, Organisations and Society , vol.18 , Issue.7-8 , pp. 649-690
    • Bryer, R.A.1
  • 13
    • 0003153327 scopus 로고    scopus 로고
    • The Laws of Accounting in Late Nineteenth Century Britain
    • Bryer, R.A., (1998), "The Laws of Accounting in Late Nineteenth Century Britain", Accounting History, NS Vol.3, No.1, pp.55-94.
    • (1998) Accounting History, NS , vol.3 , Issue.1 , pp. 55-94
    • Bryer, R.A.1
  • 14
    • 84855284780 scopus 로고
    • DALE Sir David
    • in Jeremy D.J. (ed.), London: Butterworths and London School of Economics Business History Unit
    • Christie, A. and Shaw, C., (1984), "DALE Sir David", Dictionary of Business Biography, in Jeremy D.J. (ed.), London: Butterworths and London School of Economics Business History Unit.
    • (1984) Dictionary of Business Biography
    • Christie, A.1    Shaw, C.2
  • 15
    • 84855292354 scopus 로고
    • Victorian Pre-eminence, Oxford: Oxford University Press
    • Church, R.A., (1986), The History of the British Coal Industry, Volume 3 1860-1913: Victorian Pre-eminence, Oxford: Oxford University Press.
    • (1986) The History of the British Coal Industry , vol.3 , pp. 1860-1913
    • Church, R.A.1
  • 16
    • 84980312887 scopus 로고
    • Accounting for Profitability at the Consett Iron Company Before 1914: Measurement, Sources and Uses
    • Church, R., Baldwin, T. and Berry, R., (1994), "Accounting for Profitability at the Consett Iron Company Before 1914: Measurement, Sources and Uses", Economic History Review, Vol.47, No.4, pp.703-724.
    • (1994) Economic History Review , vol.47 , Issue.4 , pp. 703-724
    • Church, R.1    Baldwin, T.2    Berry, R.3
  • 18
    • 84986044009 scopus 로고
    • Accounting Practice and Business Finance: Some Case Studies from the Iron and Coal Industry 1865-1914
    • Edwards, J.R. and Boyns, T., (1994), "Accounting Practice and Business Finance: Some Case Studies from the Iron and Coal Industry 1865-1914", Journal of Business, Finance and Accounting, Vol.21, No.8, pp.1151-1178.
    • (1994) Journal of Business, Finance and Accounting , vol.21 , Issue.8 , pp. 1151-1178
    • Edwards, J.R.1    Boyns, T.2
  • 19
    • 85009380360 scopus 로고
    • Discounted Cash Flow and Business Valuation in a Nineteenth Century Merger: A Note
    • Edwards, J.R. and Warman, A., (1981), "Discounted Cash Flow and Business Valuation in a Nineteenth Century Merger: A Note", The Accounting Historians Journal, Vol.8, No.2, pp.37-50.
    • (1981) The Accounting Historians Journal , vol.8 , Issue.2 , pp. 37-50
    • Edwards, J.R.1    Warman, A.2
  • 20
    • 0041039531 scopus 로고    scopus 로고
    • Oxford: Oxford University Press
    • Fischer, D.H., (1996), The Great Wave, Oxford: Oxford University Press.
    • (1996) The Great Wave
    • Fischer, D.H.1
  • 22
    • 0004129762 scopus 로고
    • reprinted 1965, New York: Augustus M Kelley
    • Fisher, I., (1930), The Theory of Interest, reprinted 1965, New York: Augustus M Kelley.
    • (1930) The Theory of Interest
    • Fisher, I.1
  • 23
    • 84963165240 scopus 로고
    • Managerial Accounting Early in the British Industrial Revolution: The Carron Company, A Case Study
    • Fleishman, R.K. and Parker, L.D., (1990), "Managerial Accounting Early in the British Industrial Revolution: The Carron Company, A Case Study", Accounting and Business Research, Vol. 20, No.79, pp.211-221.
    • (1990) Accounting and Business Research , vol.20 , Issue.79 , pp. 211-221
    • Fleishman, R.K.1    Parker, L.D.2
  • 24
    • 84984098809 scopus 로고
    • The Significance of the Profit and Loss Account in Nineteenth-Century Britain: A Reassessment
    • Jones, S. and Aiken, M., (1994), "The Significance of the Profit and Loss Account in Nineteenth-Century Britain: A Reassessment", Abacus, Vol.30, No.2, pp.196-229.
    • (1994) Abacus , vol.30 , Issue.2 , pp. 196-229
    • Jones, S.1    Aiken, M.2
  • 26
    • 84855282646 scopus 로고
    • ARMSTRONG, William George
    • in Jeremy, D.J. (ed.), London: Butterworths and London School of Economics Business History Unit
    • Linsley Stafford, M., (1984), "ARMSTRONG, William George", Dictionary of Business Biography, in Jeremy, D.J. (ed.), London: Butterworths and London School of Economics Business History Unit.
    • (1984) Dictionary of Business Biography
    • Linsley Stafford, M.1
  • 27
    • 5244299067 scopus 로고
    • Company Financial Statements as Source Material for Business Historians
    • London: Frank Cass
    • Marriner, S., (1980), "Company Financial Statements as Source Material for Business Historians", Business History, Vol.22, pp.203-235, London: Frank Cass.
    • (1980) Business History , vol.22 , pp. 203-235
    • Marriner, S.1
  • 31
    • 84953500424 scopus 로고
    • Fixed Asset Accounting in the Shipping Industry: P&O 1840-1914
    • Napier, C.J., (1990), "Fixed Asset Accounting in the Shipping Industry: P&O 1840-1914", Accounting Business and Financial History, Vol.1, No.1, pp.23-50.
    • (1990) Accounting Business and Financial History , vol.1 , Issue.1 , pp. 23-50
    • Napier, C.J.1
  • 33
    • 84855281071 scopus 로고    scopus 로고
    • Northumberland Record Office Armstrong 725 B1-20
    • NRO
    • NRO: Northumberland Record Office Armstrong 725 B1-20, Report Books, 1842-1943.
    • Report Books , pp. 1842-1943
  • 34
    • 84855282645 scopus 로고    scopus 로고
    • NRO, W.G.(sic) Armstrong's Reports, Valuations, Plans and Correspondence Relating Mainly to Mining Enterprises in County Durham
    • NRO: Northumberland Record Office Armstrong 725 C54 1-4, W.G.(sic) Armstrong's Reports, Valuations, Plans and Correspondence Relating Mainly to Mining Enterprises in County Durham.
    • Northumberland Record Office Armstrong 725 C54 1-4
  • 36
    • 0344237666 scopus 로고    scopus 로고
    • Did Dividends Dictate Depreciation in British Coal Companies 1864-1914?
    • Pitts, M.V., (1998), "Did Dividends Dictate Depreciation in British Coal Companies 1864-1914?", Accounting History, NS Vol.3, No.2, pp.37-67.
    • (1998) Accounting History, NS , vol.3 , Issue.2 , pp. 37-67
    • Pitts, M.V.1
  • 39
    • 84855284785 scopus 로고
    • Reports of the Royal Commission on the Coal Industry (Sankey), London: HMSO
    • Reports of the Royal Commission on the Coal Industry (Sankey), (1919), London: HMSO.
    • (1919)
  • 41
    • 34250850766 scopus 로고    scopus 로고
    • Evolution of the Application of Present Value to Valuation of Non-monetary Resources
    • Scorgie, M.E., (1996), "Evolution of the Application of Present Value to Valuation of Non-monetary Resources", Accounting and Business Research, Vol.26, No.3, pp.237-248.
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 237-248
    • Scorgie, M.E.1
  • 42
    • 84855293798 scopus 로고
    • Select Committee on Limited Liability Acts, B.P.P, London
    • Select Committee on Limited Liability Acts, B.P.P. (1867), Vol 10, London.
    • (1867) , vol.10
  • 43
    • 76849083811 scopus 로고
    • in Church, R. (ed.), Dynamics of Victorian Business: Problems and Perspectives to the 1870, London: George Allen and Unwin
    • Taylor, A.J., (1980), "The Coal Industry", in Church, R. (ed.), Dynamics of Victorian Business: Problems and Perspectives to the 1870, London: George Allen and Unwin.
    • (1980) The Coal Industry
    • Taylor, A.J.1
  • 45
    • 84963255060 scopus 로고
    • The Reliability of Reported Profits and Asset Values 1890-1914: Case Studies from the British Coal Industry
    • Wale, J., (1990), "The Reliability of Reported Profits and Asset Values 1890-1914: Case Studies from the British Coal Industry", Accounting and Business Research, Vol.20, pp.253-267.
    • (1990) Accounting and Business Research , vol.20 , pp. 253-267
    • Wale, J.1
  • 46
    • 84855281070 scopus 로고
    • BELL, Sir Isaac Lowthian
    • in Jeremy D.J. (ed.), London: Butterworths and London School of Economics Business History Unit
    • Wilson, Charles, (1984), "BELL, Sir Isaac Lowthian", Dictionary of Business Biography, in Jeremy D.J. (ed.), London: Butterworths and London School of Economics Business History Unit
    • (1984) Dictionary of Business Biography
    • Wilson, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.