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KNOWING MORE AS KNOWING LESS? ALTERNATIVE HISTORIES OF COST AND MANAGEMENT ACCOUNTING IN THE U.S. AND THE U.K
2000
Accounting Historians Journal
In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labeled a "Foucauldian" approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new evidence, new interpretation, and a refocusing of attention on familiar events. This is a "disciplinary" history which sees modern cost and management accounting as articulating a new kind of "expert disciplinary
doi:10.2308/0148-4184.27.1.91
fatcat:7aayra7b4jgsznti6yfjbxtl5q