A Marxist accounting history of the British industrial revolution: A review of evidence and suggestions for research

Accounting, Organizations and Society

Volumn 30, Issue 1, 2005, Pages 25-65

  Bryer, R A ^a  

^a UNIVERSITY OF WARWICK   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 4744372654     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2003.11.002     Document Type: Article

References (98)

1. Allen R.C. Enclosure and the Yeoman 1992 Clarendon Press Oxford
2. Armstrong P. The influence of Michel Foucault on accounting research Critical Perspectives on Accounting 5 1 1994 25-55
3. Armstrong, P. (1994b). The crux of alternative approaches to accounting history: the Boulton and Watt case. Fourth interdisciplinary perspectives on accounting conference, (pp. 6.11.1-6.11.2). Hulme Hall, University of Manchester, July 1994, Discussant's Volume
4. Ashton T.S. The industrial revolution, 1760-1830 1948 Oxford University Press Oxford
5. Babbage, C. (1835). On the economy of machinery and manufactures (4th ed.). London: Charles Knight. Reprinted (1971). New York: Augustus M. Kelly Publishers
6. Berg M. On the origins of capitalist hierarchy In: Gustaffsson B. (Ed.) Power and Economic Institutions: Reinterpretations in Economic History 1991 173-195 Edward Elgar Aldershot
7. Berg M. The age of manufactures: 1700-1820 2nd ed. 1994 Routledge London
8. Boyns, T., & Edwards, J. R. (1997). The construction of costs accounting systems in Britain to 1900: the case of the coal, iron and steel industries. Business History 39(3), 1-29.
9. J. R. Edwards (Ed.), The history of accounting: Critical perspective on business and management (Vol. III). London: Routledge, 2000
10. Boyns T. Edwards J.R. Cost and management accounting in early Victorian Britain Management Accounting Research 8 1997 19-46
11. Bryer R.A. Accounting for the "railway mania" of 1845 - a great railway swindle? Accounting Organizations and Society 16 5/6 1991 439-486
12. Bryer R.A. The late nineteenth century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism? Accounting, Organizations and Society 18 7/8 1993 649-690
13. Bryer R.A. Why Marx's labour theory is superior to the marginalist theory of value: The case from modern financial reporting Critical Perspectives on Accounting 5 4 1994 313-340
14. Bryer R.A. Accounting for the Social Relations of Feudalism Accounting and Business Research 95 1994 209-228
15. Bryer R.A. The laws of accounting in late nineteenth century Britain Accounting History 3 1998 55-94
16. Bryer R.A. A marxist critique of the FASB's conceptual framework Critical Perspectives on Accounting 10 5 1999 551-589
17. Bryer R.A. Marx and accounting Critical Perspectives on Accounting 10 5 1999 683-709
18. Bryer R.A. The history of accounting and the transition to capitalism in England - Part one: Theory Accounting Organizations and Society 25 2 2000 131-162
19. Bryer R.A. The history of accounting and the transition to capitalism England - Part Two: The evidence Accounting Organizations and Society 25 4/5 2000 327-381
20. Bryer, R. A. (2004a). The roots of modern capitalism: A Marxist accounting history of the origins and consequences of capitalist landlords in England. The Accounting Historians' Journal (forthcoming, June)
21. Bryer, R.A. (2004b). Accounting and control of the labour process. Critical Perspectives on Accounting (forthcoming)
22. Bryer, R.A. (2004c). The genesis of the capitalist farmer: towards a Marxist accounting history of the origins of the English agricultural revolution. Critical Perspectives on Accounting (forthcoming)
23. Campbell R.H. Carron company 1969 Oliver and Boyd London
24. Cohen, I. J. (1981). Max Weber on modern western capitalism, introduction to Weber, M. General economic history. London: Transaction Publishers
25. Crafts N.F.R. English economic growth in the eighteenth century: A re-examination of Deane and Cole's estimates Economic History Review 29 1976 226-235
26. Crafts N.F.R. British economic growth during the industrial revolution 1985 Oxford University Press Oxford
27. Crouzet F. The first industrialists: The problem of origins 1985 Cambridge University Press Cambridge
28. Cule J.E. Finance and industry in the eighteenth century: The firm of Boulton and Watt Economic History 15 1994 319-325
29. Dickinson H.W. Matthew Boulton 1936 Babcock and Wilcox, Ltd Cambridge
30. Dickinson, H. W. (1936b). James Watt: craftsman and engineer. Cambridge: Babcock and Wilcox, Ltd
31. Dickson P.G.M. The financial revolution in England: A study in the development of public credit, 1688-1756 1967 Macmillan London
32. Drury C. Management and cost accounting 5th ed. 2000 Thompson Learning London
33. Edwards J.R. Industrial cost accounting developments in Britain to 1830: A review article Accounting and Business Research 19 1989 305-317
34. Edwards, J. R. & Newell, E. (1991). The development of industrial cost and management accounting before 1850: A survey of the evidence. Business History 33(1), 35-57. In J. R. Edwards (Ed.), The history of accounting: critical perspectives on business and management (Vol. II), 4 volumes. London: Routledge, 2000
35. Emmanuel C. Otley D. Merchant K. Accounting for management control 2nd ed. 1990 Chapman & Hall London
36. Fleischman, R.K. (1993). James Watt Jnr.: Accounting-Entrepreneur, Accounting Biography Conference Proceedings. Oxford: University of Mississippi, 1-5
37. Fleischman R.K. Tyson T.N. Cost accounting during the industrial revolution: the present state of historical knowledge Economic History Review XLV 3 1993 503-517
38. Fleischman R.K. Hoskin K.W. Macve R.H. The Boulton and Watt case: The crux of alternative approaches to accounting history? Accounting and Business Research 25 1995 162-176
39. Fleischman R.K. Parker L.D. British entrepreneurs and pre-industrial revolution evidence of cost management The Accounting Review 66 8 1991 361-375
40. Fleischman R.K. Parker L.D. What is past is prologue: Cost accounting in the british industrial revolution, 1760-1850 1997 Garland New York
41. Flinn M.W. Men of iron: The crowleys in the early iron industry 1962 Edinburgh University Press Edinburgh
42. Floud, R. & McCloskey, D. (Eds.) (1994). The economic history in Britain since 1700 (2nd ed., Vol. 1: 1700-1860). Cambridge: Cambridge University Press
43. gGayer, A. D., Rostow, A. D. & Schwartz, A. J. (1953). The growth and fluctuation of the british economy (Vol. 1: 1790-1850). Oxford: The Clarendon Press
44. Hobsbawm E. On history 1997 Weidenfeld & Nicolson London
45. Hopper, T. & Armstrong, P. (1991). Cost accounting, controlling labour and the rise of the conglomerates. Accounting Organizations and Society 16(5/6), 405-438. In J. R. Edwards (Ed.), The history of accounting: Critical perspectives on business and management (Vol. II), 4 volumes. London: Routledge, 2000
46. Hopwood A.G. On trying to study accounting in the contexts in which it operates Accounting Organizations and Society 8 2/3 1983 287-305
47. Hoskin K.W. Macve R.H. Knowing more and knowing less? Alternative histories of cost and management accounting in the US and the UK Accounting Historians Journal 27 1 2000 91-149
48. Hudson P. Some Aspects of Nineteenth Century Accounting Development in the West Riding Textile Industry Accounting History 2 2 1977 4-22
49. Hudson P. The industrial revolution 1992 Edward Arnold London
50. Hudson P. The genesis of industrial capital: A study of the west riding wool textile industry 1986 Cambridge University Press Cambridge
51. Jones H. Accounting, costing and cost estimation: Welsh industry 1700-1830 1985 University of Wales Cardiff
52. Landes D.S. The Unbound Prometheus. Technological Change and Industrial Development in Western Europe from 1750 to the Present 1969 Cambridge University Press Cambridge
53. Landes D.S. What do bosses really do? The Journal of Economic History XLVI 1986 585-623
54. Marglin S.A. What do bosses do? The origins and functions of Hierarchy in capitalist production In: Gorz A. (Ed.) The division of labour: The labour process and class struggle in modern capitalism 1976 13-54 Harvester Press Limited London
55. Marglin S.A. Understanding capitalism: control versus efficiency In: Gustafsson B. (Ed.) Power and economic institutions: Reinterpretations in economic history 1991 225-301 Edward Elgar Aldershot
56. Marx K. Grundrisse 1973 Penguin Books Harmondsworth
57. Marx, K. (1976). Capital: A critique of political economy, Vol. 1: The Process of Production of Capital. Harmondsworth: Penguin Books
58. Marx, K. (1981). Capital: A Critique of Political Economy, Vol. 2: The Process of Circulation of Capital. Harmondsworth: Penguin Books
59. Marx, K. (1981). Capital: A Critique of Political Economy. Vol. 3: The Process of Capitalist Production as a Whole. Harmondsworth: Penguin Books
60. Marx, K. (1986). Economic manuscripts of 1857-58, Collected works, 28. London: Lawrence & Wishart
61. Marx, K. (1988). Collected works, 43. London: Lawrence & Wishart
62. Marx, K. (1996). Capital Vol. 1, Collected works, 35. London: Lawrence & Wishart
63. Marx K. Engels F. The communist manifesto 1967 Penguin Books Harmondsworth
64. Mathias P. The First Industrial Nation: An Economic History of Britain 1700-1914 1969 Routledge London
65. Mathias P. The first industrial nation: An economic history of Britain 1700-1914 2nd ed. 1983 Routledge London
66. McCloskey, D. (1994). 1780-1860: A survey. In R. Floud, & D. McCloskey (Ed.), The economic history in Britain since 1700 (2nd ed., Vol. 1: pp. 1700-1860). Cambridge: Cambridge University Press
67. McKinistry S. Wallace K. Fleming A.I. Making a cast-iron case: accountants and the Carron lawsuits of the 1850s and 1860s Accounting History 7 2 2002 35-57
68. Mepham M.J. The eighteenth-century origins of cost accounting Abacus 24 1 1988 55-74
69. Miller, P. (2000). How and why sociology forgot accounting, paper presented at Accounting, Organizations and Society, 25th Anniversary Conference. Oriel College, Oxford University, 26-29 July
70. Miller P. Hopper T. Laughlin R. The new accounting history: An introduction Accounting, Organizations and Society 16 5/6 1991 395-403
71. Miller P. O'Leary T. Accounting and the construction of the governable person Accounting, Organizations and Society 12 3 1987 235-265
72. Mingay G.E. English landed society in the eighteenth century 1963 Routledge & Kegan Paul London
73. Mingay G.E. (Ed.) Arthur Young and his times 1975 Macmillan London
74. Mokyr J. Editor's introduction In: Mokyr J. (Ed.) The British industrial revolution: An economic perspective 2nd ed. 1999 Westview Press Oxford
75. Neimark M.K. Regicide revisited: Marx, Foucault and accounting Critical Perspectives on Accounting 1 1994 87-108
76. Oldroyd D. The costing records of George Bowes and the Grand Allies in the north-east coal trade in the eighteenth century: Their type and significance Accounting, Business and Financial History 6 1 1996 1-22
77. Oldroyd D. Through a glass clearly: Management practice on the Bowes family estates c. 1700-70 as revealed by the accounts Accounting, Business and Financial History 2 1999 175-201
78. Parker R.H. The study of Accounting History In: Bromwich M. Hopwood A. (Eds.) Essays in British Accounting Research 1987 279-293 Pitman Bath
79. Pawson E. The early industrial revolution: Britain in the eighteenth 1979 Batsford Academic London
80. Pollard S. The genesis of modern management: A study of the industrial revolution in Great Britain 1965 Edward Arnold London
81. Pollard S. Industrial management and the beginnings of industrialization in Europe L'Impresa Industria Commercio Banco. Secc. 13-18 1990 95-118
82. Roll E. An early experiment in industrial organisation being a history of the firm of Boulton and Watt, 1775-1805 1930 Longmans, Green and Co London
83. Rolt L.T.C. James Watt 1962 B.T. Batsford London
84. Rigby S.H. Marxism and history: A critical introduction 2nd ed. 1998 Manchester University Press Manchester
85. Scorgie M.E. Progenitors of modern management accounting concepts and mensurations in pre-industrial England Accounting, Business and Financial History 7 1 1997 31-59
86. Scott W.R. (Ed.) The records of a scottish manufactory at New Mills, Haddingshire 1681-1703 1905 Edinburgh University Press Edinburgh
87. Scott, W. R. (1951). The constitution and finance of English, Scottish and Irish joint-stock companies to 1720, Volume III. New York: Peter Smith
88. Stone W.E. An early english cotton mill cost accounting system: Charlton mills, 1810-1889 Accounting and Business Research 13 1973 71-78
89. Tann, J. (Ed.) (1981). The selected papers of Boulton and Watt, Vol. 1: The engine partnership (pp. 1775-1825). Cambridge, Mass.: The MIT Press
90. Thompson E.P. Time, work-discipline, and industrial capitalism Past and Present 38 1967 56-97
91. Thompson E.P. The making of the english working class 1968 Penguin Books Harmondsworth
92. Toms J.S. The supply of and demand for accounting information in an unregulated market: examples from the Lancashire cotton mills, 1855-1914 Accounting, Organizations and Society 23 2 1998 217-238
93. Toms J.S. The rise of modern accounting and the fall of the public company: The Lancashire cotton mills, 1870-1914 Accounting, Organizations and Society 27 1/2 2001 61-84
94. Walsh E.J. Stewart R.E. Accounting and the construction of institutions: the case of a factory Accounting, Organizations and Society 18 7/8 1993 783-800
95. Wells, M. C. (1978). Accounting for Common Costs. Centre for International Education and Research in Accounting, Monograph 10. University of Illinois
96. Williams R.B. Management accounting practice and price calculation at Boulton and Watt's Soho foundry: A late 18th century example The Accounting Historians Journal 26 2 1999 65-87
97. Young A. On the profit of a farm Annals of Agriculture 1788 235-244
98. Young A. On the accounts proper to be kept by farmers Annals of Agriculture 1797 47-64