What is Past is Prologue

<p>This volume originally published in 1997 reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices whilst investigating these methods in the three dominant industries of the period – iron textiles and mining. In addition it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally it explores two issues central to Industrial Revolution costing – the relationship between technological change and cost management and the paradigmatic approaches that have predominated in costing historiography. </p>