Toward a New Understanding of Nineteenth-Century Cost Accounting.
解释了19世纪工业革命如何促使制造企业发展实际成本会计技术，补充了传统观点，认为成本结构的时间变化和经济活动组织方式的改变共同推动了成本会计的产生。
Abstract ABSTRACT: While accounting historians agree that cost accounting is a consequence of the industrial revolution, they have not thoroughly explained the economic consequence of the industrial revolution which prompted manufacturing firms to develop actual cost accounting techniques in the nineteenth century. This paper presents an explanation for the rise of nineteenth-century cost accounting which supplements the traditional view that increased use of fixed capital and the resultant need to account for costs of long-lived assets prompted industrial accountants to graft cost accounts onto the double-entry system. The study concludes that not only changes in the temporal structure of their costs, but also changes in the way they organized economic activity, explain the conditions which prompted manufacturers to develop cost accounting procedures for gathering financial information needed by managers.