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1989

Accounting Historians Journal

Hathaway

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Full-Text Articles in Business

H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt Jan 1989

H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt

Accounting Historians Journal

This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.