Battles in the costing war: UK debates, 1950-75

Jones, T. Colwyn; Dugdale, David

Abstract

In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future.

Citation

Jones, T. C., & Dugdale, D. (2003). Battles in the costing war: UK debates, 1950-75. Accounting Business and Financial History, 13(3), 305-338. https://doi.org/10.1080/09585200310001606608

• Journal Article Type: Review
• Publication Date: Nov 1, 2003
• Journal: Accounting, Business and Financial History
• Print ISSN: 0958-5206
• Publisher: Taylor and Francis
• Peer Reviewed: Peer Reviewed
• Volume: 13
• Issue: 3
• Pages: 305-338
• DOI: https://doi.org/10.1080/09585200310001606608
• Keywords: absorption costing, marginal costing, direct costing, interests, emotion, conflict
• Public URL: https://uwe-repository.worktribe.com/output/1072911
• Publisher URL: http://dx.doi.org/10.1080/09585200310001606608