Battles in the costing war: UK debates, 1950-75
(2003)
Journal Article
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
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 pa... Read More about Battles in the costing war: UK debates, 1950-75.