Publication Date
1980
Abstract
Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in this century led to an income-statement emphasized financial accounting system on the one hand, and a decision-oriented managerial accounting system on the other. In either system, some influence of Taylor's work is still discernable.
Recommended Citation
Chen, Rosita S. and Pan, Sheng-Der
(1980)
"Frederick Winslow Taylor's contributions to accounting,"
Accounting Historians Journal: Vol. 7:
Iss.
1, Article 2.
Available at:
https://egrove.olemiss.edu/aah_journal/vol7/iss1/2