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- W1977536812 abstract "This article examines the claim that current deficiencies in some cost accounting practices are due to a predominance of financial accounting requirements in both teaching and practice. We have reviewed textbooks and bulletins of the National Association of Cost Accountants (1920–1959) to find whether the criticisms of cost accounting are well founded. Our review showed that if cost accounting practices had been driven by financial accounting requirements, it happened despite the concepts and suggestions advocated in the text books on cost accounting throughout the period in question. The ideas on more accurate product costing for managerial purposes, which have recently been re-popularized under the name of activity costing, have long been present in cost theory and writings on cost accounting. Many of these ideas can also be found in articles on costing practices in the bulletins of the National Association of Cost Accountants and in the textbooks of the 1920s, 1930s, 1940s and 1950s." @default.
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- W1977536812 date "1991-03-01" @default.
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- W1977536812 title "Some thoughts on cost accounting developments in the United States" @default.
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- W1977536812 doi "https://doi.org/10.1016/s1044-5005(91)70023-1" @default.
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