Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.
Tyson (1948-), Thomas N. (Thomas Neal)
"Nature and environment of cost management among early nineteenth century U.S. texitle [i.e. textile] manufacturers,"
Accounting Historians Journal: Vol. 19
, Article 1.
Available at: https://egrove.olemiss.edu/aah_journal/vol19/iss2/1