The transfer of management accounting practices from London counting houses to the British North American fur trade

Spraakman, Gary and Margret, Julie 2005, The transfer of management accounting practices from London counting houses to the British North American fur trade, Accounting, business and financial history, vol. 15, no. 2, pp. 101-119.

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Title The transfer of management accounting practices from London counting houses to the British North American fur trade
Author(s) Spraakman, Gary
Margret, Julie
Journal name Accounting, business and financial history
Volume number 15
Issue number 2
Start page 101
End page 119
Publisher Routledge
Place of publication London, England
Publication date 2005-07
ISSN 0958-5206
1466-4275
Keyword(s) management accounting
technology transfer
Hudson's Bay Company
counting houses
Summary During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the time than the set used with the previous strategy. London counting houses had developed management accounting practices to facilitate their backward integration strategies with America and the West Indies. Pivotal to this development was the requirement for sub-unit accountability and responsibility.
Language eng
Field of Research 150105 Management Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2005, Taylor & Francis Group Ltd
Persistent URL http://hdl.handle.net/10536/DRO/DU:30008775

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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