An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950
This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial mea...
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| Format: | Others |
| Language: | English |
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University of North Texas
1993
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| Online Access: | https://digital.library.unt.edu/ark:/67531/metadc278221/ |
| Summary: | This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental. |
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