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19 results on '"Stewart, Ross E."'

4. Accounting and the construction of institutions: the case of a factory

Author

Walsh, Eamonn J. and Stewart, Ross E.

Subjects
Managerial accounting -- History, Factories -- Economic aspects, Industry -- History, Banking, finance and accounting industries, Business
Abstract

It is commonly assumed that management accounting principles evolved as a reflex response to the emergence of the factory system as the dominant feature of economic activity in the US and the UK during the industrial revolution. However, historical evidence does not seem to support this view. Rather, archival records indicate that accounting was considered by many 18th century businessmen to be of minimal value in decision making and was regarded simply as a clerical function rather than a managerial concern. A further analysis of the issue suggests that the relationship between the rise of management accounting and the emergence of the factory system may be much more complex than previously believed, with the increased use of periodic reports playing a major role in the eventual enhancement of the status of accounting among members of the managerial class.

Published
1993

10. Selected committee reports

Author

van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, Stewart, Ross E., van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, and Stewart, Ross E.

14. Selected committee reports

Author

van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, Stewart, Ross E., van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, and Stewart, Ross E.

17. Selected committee reports

Author

van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, Stewart, Ross E., van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, and Stewart, Ross E.

18. Selected committee reports

Author

van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, Stewart, Ross E., van Breda, Michael F., Previts, Gary John, Graves, Oliver Finley, and Stewart, Ross E.

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