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

journal contribution
posted on 2005-07-01, 00:00 authored by G Spraakman, J Margret
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.

History

Journal

Accounting, business and financial history

Volume

15

Issue

2

Pagination

101 - 119

Publisher

Routledge

Location

London, England

ISSN

0958-5206

eISSN

1466-4275

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2005, Taylor & Francis Group Ltd

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