| Автор | Foreman, Peter |
| Автор | Tyson, Thomas, N. |
| Дата выпуска | 1998 |
| dc.description | Studies that examine the early adoption of scientific management practices in both Australia and the US are often authored by historians who focus on workers' struggles for dignity, autonomy, and control. Ellem (1989) and Frances (1993) related the history of Australia's Commonwealth Clothing Factory (CCF) from this perspective. Understandably, they did not examine the dynamics of implementing modern cost accounting procedures in a state-owned, unionised clothing enterprise, nor did they discuss the impact of the government's mandate to maintain cost efficiency. This paper re-examines the early history of the CCF in light of these perspectives and concludes that economic and political rationales are key determinants in the implementation of these procedures. |
| Издатель | Sage Publications |
| Тема | Australian labour history |
| Тема | accounting for labour |
| Тема | standard costing |
| Тема | scientific management |
| Тема | clothing workers |
| Название | Accounting, accountability and cost efficiency at the Commonwealth of Australia Clothing Factory, 1911-1918 |
| Тип | Journal Article |
| DOI | 10.1177/103237329800300202 |
| Print ISSN | 1032-3732 |
| Журнал | Accounting History |
| Том | 3 |
| Первая страница | 7 |
| Последняя страница | 36 |
| Аффилиация | Foreman, Peter, Deakin University |
| Аффилиация | Tyson, Thomas, N., St. John Fisher College |
| Выпуск | 2 |
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