We respond to those issues that M. C. Wells raised in his comments on our article. We found that his comments on the association of scientific management and cost accounting, and on Taylor's historical role in cost accounting were debatable, and his discussion of the first modern book on cost accounting was inconclusive.
Chen, Rosita S. and Pan, Sheng-Der
"Taylor's contribution to cost accounting, a reply,"
Accounting Historians Journal: Vol. 11
, Article 11.
Available at: https://egrove.olemiss.edu/aah_journal/vol11/iss1/11