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Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve
Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve
Accounting Historians Journal
In attempting to understand the genesis and scope of modÂÂern cost and management accounting systems, accounting historiÂÂans adopting what has been labeled a Foucauldian approach have been rewriting the history of key 18th and 19th century developÂÂments in the U.K. and U.S. through new evidence, new interpretaÂÂtion, and a refocusing of attention on familiar events. This is a disciplinary history which sees modern cost and management acÂÂcounting as articulating a new kind of expert disciplinary knowlÂÂedge, as well as exercising a disciplinary power, in the construcÂÂtion of a new human accountability. However, this disciplinary view has been challenged by more …