30 research outputs found
Health Industries in the Twentieth Century. Introduction
Get PDFThis article is the introduction to the special issue' Health Industries in the Twentieth Century'. It offers a broad literature review of scholarly works about the history of health and medicine, and stresses the opportunities for business historians to tackle the field of healthcare
La Suisse et les Grandes puissances 1914-1945 : Relations Ă©conomiques avec les Etats-Unis, la Grande-Bretagne, l'Allemagne et la France = Switzerland and the great powers, 1914-1945 : economics relations with the United States, Great Britain, Germany and France
No full textWillem Einthoven and the Development of the String Galvanometer. How an Instrument Escaped the Laboratory
No full textGlobal competition and cooperation in the electronics industry: the case of X-ray equipment, 1900â1970
No full textIs management accounting just what management accountants do? Implicit cost analysis on Britain's railways c.1923-1939
No full textThis paper explores how railway companies performed the management accounting function during the first part of the twentieth century. It will be argued that only by understanding the relationship between management techniques and the business process can any judgement as to the quality of management decisions be reached. Through the medium of educational material, the development of train control and railway statistics is explored. It is argued that implicit marginal costing was obtained from non-financial information outside the realm of accounting. This was due to the specific conditions and complexity of operations faced by railway managers. This is then contrasted with the limited, and ultimately unsuccessful, attempts by accountants at the Railway Clearing House to cost services.Management Accounting, Cost Analysis, British Railways, Inter-war Period,
