...Richard K. Fleischman; Thomas Tyson Accounting historians continue to debate the development of cost accounting procedures in late nineteenth‐century US mass‐production industries. While conventional historians (economic rationalists) emphasize efficiency and co‐ordination, labour process and other...

...O. Finley Graves Introduces to English‐speaking audiences Schmidt′s defence of replacement cost accounting vis‐à‐vis Schmalenbach. That defence is significant in that it offers a reconciliation of replacement cost accounting with Schmalenbach′s dynamic theory. Argues that although...