This volume, originally published in 1997, reports the findings of
extensive archival and contextual research into the surviving
accounting and business records of some 200 British Industrial
Revolution enterprises. This study presents an overview of cost
accounting and cost management practices, whilst investigating
these methods in the three dominant industries of the period -
iron, textiles, and mining. In addition, it provides two
organisational case studies - the Carron Company and Boulton &
Watt. Finally, it explores two issues central to Industrial
Revolution costing - the relationship between technological change
and cost management, and the paradigmatic approaches that have
predominated in costing historiography.
General
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