Through a detailed examination, using business archives, of the impact of the First World War on cost calculation practices in British firms, this paper examines, and finds wanting, the claim of Loft (1986, 1990) that cost accounting came into the light in Britain during the First World War.costing, Britain, First World War

Trevor BOYNS

English

Research Papers in Economics

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Illuminating the darkness: the impact of the First World War on cost calculation practices in British firms

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Illuminating the darkness: the impact of the First World War on cost calculation practices in British firms

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Research Papers in Economics