Cost accounting, controlling labour and the rise of conglomerates

Article Abstract:

Important key deficiencies in conventional historical studies of cost and management accounting are discussed and possibilities for resolution are presented through a detailed critique of Johnson and Kaplan's 'Relevance Lost' based upon labor histories of control within North American firms. Accounting controls were not a result of economic or technological imperatives, but were based on struggles as firms attempted to control labor processes in various stages of capitalistic development. The relation of cost accounting developments to the removal of internal subcontracting and craft control of production are also shown. In light of the current globalization of capital, labor and capital accord controls are being abandoned as corporations try newer control methods and ideologies of control which are reflected in current accounting research norms.

Conglomerate corporations, Corporations, Criticism and interpretation

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Towards a critical understanding of accounting: the case of cost accounting in the U.K., 1914-1925

Article Abstract:

The developments in the field of accounting that occurred in Great Britain between 1914 and 1925 are critically reviewed to determine whether accounting is or is not affected by political and social issues. The development of cost accounting methods and managerial accounting as a discipline are therefore related to social and political events in Great Britain during the time of the First World War and immediately thereafter. The research suggests that accounting is not a purely technical field of study, and that it is easily affected by real world issues outside the realm of its own discipline.

Great Britain

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Accountancy and the gendered division of labor: a review essay

Article Abstract:

The study of gender effects in the accountancy profession has been largely restricted to research into the role of women accountants. Frequently overlooked in the consideration of gender roles has been the equally important role played by women in non-accountant positions, particularly those who work as low-level clerks and assistants within the accountancy departments of many firms. Research into this area could provide a rich source of valuable insights into the gendering of positions in the accountancy profession.

Research, Office workers, Women accountants

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