•  
  •  
 

Authors

Thomas N. Tyson

Other Form of Name

Tyson, Thomas N. (Thomas Neal), 1948-

Publication Date

Spring 1990

Abstract

The Springfield armory was the largest and among the most important prototypes of the modern factory establishment, and its accounting controls were the most sophisticated in use before the 1840's (Chandler, 1977). Until that time, the armory's accounting system did not integrate piece-rate accounting and a clock-regulated workday into prespecified norms of output. Hoskin & Macve (1988) have argued that accounting was unable to establish norms, increase labor productivity, and thus attain its full disciplinary power until a West Point managerial component was established in the 1840's. They then called for further discourse to verify or refute this contention.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.