- List of Figures
- List of Tables
- Notes on the Contributors
- Business History and History
- Economic Theory and Business History
- Business History and Economic Development
- Business History and Management Studie
- The Historical Alternatives Approac
- Big Business
- Family Business
- Industrial Districts and Regional Clusters
- Business Groups and Interfirm Networks
- Business Interest Associations
- Banking and Finance
- Technology and Innovation
- Design and Engineering
- Marketing and Distribution
- The Management of Labor and Human Resource
- Accounting, Information, and Communication Systems
- Corporate Governance
- Business And The State
- Skill Formation And Training
- Business Education
- Business Culture
Abstract and Keywords
The purpose of this article is to examine the relationship between the historical development of accounting, information, and communication systems and business organizations since the late eighteenth century. Its findings are based largely on research conducted by accounting and business historians during the last quarter of the century, a period in which accounting history, once a niche area of research heavily focused on the development of double-entry bookkeeping, has been brought more firmly into the business-history fold. This reflects the work of those historians who have focused their attention on the development of cost/management accounting practices within firms, and the “new” accounting historians who have examined the wider relationship between accounting and the organizations and society within which it is embedded.
Trevor Boyns is Professor of Accounting and Business History at Cardiff Business School at Cardiff University, UK, where he is also Assistant Director of the Accounting and Business History Research Unit and Director of Postgraduate Studies. A former President of the Association of Business Historians, he has a Ph.D. from the University of Wales. His research interests include the economic and business history of Wales and the history of the development of cost and management accounting in Europe (especially France, the UK, Italy, and Spain). He has published widely in journals and was the founding assistant editor and currently the joint editor of Accounting, Business & Financial History.
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