Management accounting practice and price calculation at boulton and watt's soho foundry: A late 18th century example

Accounting Historians Journal

Volumn 26, Issue 2, 1999, Pages 65-88

  Williams, Robert ^a  

^a UNIVERSITY OF WOLLONGONG   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85009343259     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.26.2.65     Document Type: Article

References (42)

1. B&W; Boulton and Watt Collection, Birmingham Central Library, Birmingham, England. MBP; Matthew Boulton Papers, Birmingham Central Library, Birmingham, England.
2. Beckett, J. (1977), “The Eighteenth-Century Origins of the Factory System: A Case Study From the 1740s,” Business History, Vol. 19, No. 1: 55-67.
3. Briggs, A. (1982), The Power of Steam (London: Michael Joseph).
4. Chatfield, M. (1977), A History of Accounting Thought (New York: Robert E. Krieger).
5. Dickinson, H. (1935), James Watt: Craftsman and Engineer (London: Babcock and Wilcox Ltd.).
6. Dickinson, H. (1936), Matthew Boulton (Cambridge: Cambridge University Press).
7. Edwards, J. (1989), “Industrial Cost Accounting Developments in Britain to 1830: A Review Article,” Accounting and Business Research, Vol. 19, No. 76: 305-317.
8. Edwards, J. and Boyns, T. (1992), “Industrial Organization and Accounting Innovation: Charcoal Ironmaking in England 1690-1783,” Management Accounting Research, Vol. 3, No. 3: 151-169.
9. Edwards, J. and Baber, C. (1979), “Dowlais Iron Company: Accounting Policies and Procedures for Profit Measuring and Reporting Purposes,” Accounting and Business Research, Vol. 9, No. 34: 139-151.
10. Edwards, J. and Newell, E. (1991), “The Development of Industrial Cost and Management Accounting Before 1850,” Business History, Vol. 33, No. 1: 35-57, reprinted in Parker, R. and Yamey, B. (eds.), (1994), Accounting History (Oxford and New York: Clarendon Press).
11. Fleischman, R. (1993), “James Watt, Jr.: Accountant-Entrepreneur,” unpublished paper.
12. Fleischman, R., Hoskin, K., and Macve, R. (1995), “The Boulton and Watt Case: The Crux of Alternative Approaches to Accounting History?,” Accounting and Business Research, Vol. 25, No. 99: 162-176.
13. Fleischman, R. and Parker, L. (1990), “Managerial Accounting Early in the British Industrial Revolution: The Carron Company, a Case Study,” Accounting and Business Research, Vol. 20, No. 79: 211-221.
14. Fleischman, R. and Parker, L. (1991), “British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management,” Accounting Review, Vol. 66, No. 2: 361-375.
15. Fleischman, R. and Parker, L. (1992), “The Cost-Accounting Environment in the British Industrial Revolution Iron Industry,” Accounting, Business and Financial History, Vol. 2, No. 2: 141-160.
16. Fleischman, R. and Parker, L. (1997), What is Past is Prologue: Cost Accounting in the British Industrial Revolution 1760-1850 (New York and London: Garland Publishing, Inc).
17. Fleischman, R. and Tyson, T. (1993), “Cost Accounting During the Industrial Revolution: The Present State of Historical Knowledge,” Economic History Review, Vol. 44, No. 3: 503-517.
18. Fleischman, R. and Tyson, T. (1998), “The Evolution of Standard Costing in the U.K. and U.S.: From Decision Making to Control,” Abacus, Vol. 34, No. 1: 92-119.
19. Gale, W. (1962), “Soho Foundry, Some Facts and Fallacies,” Transactions of the Newcomen Society, Vol. 34: 73-87.
20. Ginzburg, C. (1980), The Cheese and the Worms (London: Routledge & Kegan Paul).
21. Ginzburg, C. (1993), “Microhistory: Two or Three Things That I Know about . It,” Critical Inquiry, Vol. 20, No. 1: 10-34.
22. Hills, R. (1993), Power From Steam (Cambridge: Cambridge University Press).
23. Jones, H. (1973), Steam Engines: An International History (London: Ernest Benn Limited).
24. Jones, H. (1985), Accounting, Costing and Cost Estimation (Cardiff: University of Wales Press).
25. Law, R. (1990), The Steam Engine (London: HMSO).
26. McKendrick, N. (1970), “Josiah Wedgwood and Cost Accounting in the Industrial
27. Revolution,” Economic History Review, Second Series, Vol. XXIII, No. 1: 45-67
28. Reprinted in Yamey, B. (ed.) (1978), The Historical Development of Accounting (New York: Arno Press).
29. Mepham, M. (1988a), Accounting in Eighteenth Century Scotland (New York and London: Garland Publishing, Inc).
30. Mepham, M. (1988b), “The Eighteenth-Century Origins of Cost Accounting,” Abacus, Vol. 24, No. 1: 55-74.
31. Pollard, S. (1963), “Capital Accounting in the Industrial Revolution,” Yorkshire Bulletin of Economic and Social Research, Vol. XV, No. 2: 75-91.
32. Pollard, S. (1965), The Genesis of Modern Management: A Study of the Industrial Revolution in Great Britain (Harmondsworth: Penguin Books).
33. Roll, E. (1930), An Early Experiment in Industrial Organization: Being a History of the Firm of Boulton and Watt, 1775-1805 (London: Longmans Green and Co.).
34. Rolt, L. (1962), James Watt (London: BT Batchford Ltd.).
35. Sharpe, J. (1990), “History from Below,” in Burke, P. (ed.), New Perspectives on Historical Writing (Cambridge: Polity Press).
36. Stone, W. (1973), “An Early English Cotton Mill Accounting System: Charlton Mills, 1810-1889,” Accounting and Business Research, Vol. 4, No. 13: 71-78.
37. Tann, J. (1980), “Mr Hornblower and His Crew: Watt Engine Pirates at the End of the Eighteenth Century,” Transactions of the Newcomen Society, Vol. 51: 95-109.
38. Tann, J. (ed.) (1981), The Selected Papers of Boulton & Watt, Volume 1 (London: Diploma Press).
39. von Tunzelman, G. (1978), Steam Power and British Industrialization to 1860 Oxford: (Clarendon Press).
40. Walsh, E. and Stewart, R. (1992), Accounting and the Construction of Institutions: The Case of a Factory, paper presented at 6th World Congress of Accounting Historians, Kyoto, Japan.
41. Williams, R. (1994), “James Watt Jnr: A Calculating Man: The Use of Accounting Information in Early Nineteenth Century Britain,” Accounting History, Vol. 6, No. 2: 1-15.
42. Williams, R. (1997), Accounting for Steam and Cotton in the Eighteenth Century: Two Case Studies (New York and London: Garland Publishing).