The Business History Review · 1975 · 71 citations · 7 references
BusinessAccountancyAccountingAccounting TheoryIndustrial OrganizationManagerial AccountingAccount ManagementFinancial ReportingAccounting ManagementManagement Accounting ReportingManagement Accounting ReportsManagement Accounting SystemsOperational InefficiencySize
The appearance of large, integrated industrial firms at the turn of the century encouraged the introduction of innovative accounting practices. Professor Johnson examines the centralized management accounting system that made it possible for one such firm, the DuPont Powder Co., to plan its long-term development and to avoid the internal inefficiency that sometimes accompanies enormous size.
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Nineteenth Century Accounting Error
Richard P. Brief · Journal of Accounting Research · 1965 · 65 citations