... Rationalization Australia “New public management”, or NPM, doctrines advocate accountingization (Hood, 1991 , 1995 ; Power and Laughlin, 1992 ; Parker and Guthrie, 1993 ; Lapsley, 1999). Broadly, accountingization encompasses the introduction of commercial accounting practices such as accrual...

... economically rational action on the part of entrepreneurs (thereby completing the triangle). © MCB UP Limited 2000 Accounting history Management history Marxian economics Rationalization Scientific management Standard costing Despite a growing literature in which accounting history...