Working-Class Culture and Politics in the Industrial Revolution: Sources of Loyalism and Rebellion

Dawley, Alan; Faler, Paul G.

doi:10.1353/jsh/9.4.466

Cited by 29 publications

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“…evidence) of standard costs as a necessary and suf cient condition for modern managerialism. 5 See Dawley and Faler (1975), Dalzell (1987), Dublin (1979) and Prude (1983) for their discussions on the social environment of the early 1800s and its relationship to the US textile mills. 6 Appleton (1858) described the techniques that he and others implemented to attract factory labourers to the Lowell mills.…”

Section: St John Fisher College Rochester New Yorkmentioning

confidence: 99%

Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills

Tyson¹

1998

Accounting, Business & Financial History

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In a recent critique of early US cost accounting practice, Hoskin and Macve (1996) conclude that Lawrence Manufacturing Company's 1848 cost accounting reports were purely mercantile and provided no managerial utility. Despite finding mathematically exact allocations and unit costs for different cloth grades and production locations, Hoskin and Macve argue that mill accounting was neither modern nor managerial, descriptors they limit to the exercise of disciplinary control over labour through standard costs and variances. They conclude that scholars have overstated the managerial utility of cost accounting during the first half of the nineteenth century. In rebuttal, this paper garners archival evidence to show that cost accounting was used by early nineteenth-century US textile owner/managers in a variety of decision-making, management control and problem-solving scenarios. Specific attention was directed to evidence in forms other than accounting ledgers and summary statements, i.e. letters, memoranda, cost reports, etc., which might reveal if and how accounting was used to address issues such as make-or-buy, product pricing, wage setting, site selection and asset expansion and acquisition. While the absence of standard costs and variances affirms Hoskin and Macve's narrow interpretation of managerialism, evidence presented refutes their wider, more substantive claim that cost accounting served only mercantile purposes at the US mills.Us, Cost, Accounting, History, Managerialism, Textile, History,

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Section: St John Fisher College Rochester New Yorkmentioning

confidence: 99%

Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills

Tyson¹

1998

Accounting, Business & Financial History

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Forced into Trade Out of Necessity: Working-Class Narratives on Petty Trade

Stark

2022

Encounters and Practices of Petty Trade in Northern Europe, 1820–1960

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The chapter approaches petty trade as a form of livelihood among working-class people and as the visible sign of consumerism as represented in personal narratives. Using written autobiographies of peasant Finns, the chapter points to the strategies of petty trade for coping with poverty, and its social consequences, during the rise and formation of the modern welfare state. Although industrialization, economic growth, and consumption rose gradually from 1900 onward, most Finns earned their scanty living from a combination of various livelihoods, such as farming, wood industry works, and small-scale trade of food products, pastries, and needlework.

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Culture, ideology and social change in America, 1700–1860

Clark

1993

Hist. J.

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Working-Class Culture and Politics in the Industrial Revolution: Sources of Loyalism and Rebellion

Cited by 29 publications

References 0 publications

Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills

Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills

Forced into Trade Out of Necessity: Working-Class Narratives on Petty Trade

Culture, ideology and social change in America, 1700–1860

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