This anthology provides readers with a flavour of the development
of cost accounting and emerging management accounting literature
from 'The Costing Renaissance' to 1952. Many of the issues which
were prominent in the middle of the twentieth century are still
pressing issues today and received important early treatments.
However, a more balanced longitudinal coverage of the relevant
material enables readers to trace the development of new attitudes
to problems which had been recognized early on and to become aware
of the fact that different issues tended to dominate the literature
as time went by. The selection bias has favoured material which was
covered for the first time or in a new way.
General
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