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Management accounting at the Hudson's Bay Company : from quill pen to digitization

Author: Gary Spraakman; University of Sydney. Accounting Foundation,
Publisher: Bingley, UK : Emerald, 2015.
Series: Studies in the development of accounting thought, v. 17.
Edition/Format:   Print book : English : First edition 2015View all editions and formats
Summary:

In examining a company for 335 years, Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization finds five significant management accounting changes. Each difficult to make  Read more...

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Genre/Form: History
Document Type: Book
All Authors / Contributors: Gary Spraakman; University of Sydney. Accounting Foundation,
ISBN: 9781784415860 1784415863
OCLC Number: 909133585
Notes: "Published with the support of The University of Sydney, The Accounting Foundation."
Description: xv, 285 pages ; 24 cm.
Contents: Introduction : Beginning the adventure in management accounting --
pt. I. Double-entry fur trading, 1670 to 1810 --
The first accounts --
Barter accounts --
pt. II. Coordinating with management accounting, 1810 to 1870 --
Problems with barter accounting --
The radical change --
The merger with the North West Company --
London counting house practices --
Simpson and the best years --
Comparison to 20th century U.S. management accounting --
pt. III. Beginning to manage with financial numbers, 1870 to 1930 --
Infrastructure modernisation --
Entering the retail business --
Inspectors assist managers --
External auditor induced changes --
Management accounting causes structural changes --
Difficulties with closing fur trade accounts --
Clarifying reporting to shareholders --
Managing with the chart of accounts --
pt. IV. Managing with financial numbers, 1930 to 2000 --
Chester's contributions to managing with financial numbers --
Commoditisation of management accounting --
Two heads --
pt. V. Managing with real numbers, 2000 to 2005 --
Stable management accounting techniques --
Information technology invasion --
Conclusion : Lessons from the adventure.
Series Title: Studies in the development of accounting thought, v. 17.
Responsibility: by Gary Spraakman.

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