Document Type
Article
Publication Date
1921
Abstract
In presenting this bibliography of cost books to our members there are certain points which ought to be emphasized. In the first place the bibliography is restricted to books. We have purposely omitted pamphlets and other material. There is a considerable quantity of such material in circulation and we hope at a later date to issue a supplementary bibliography covering pamphlets and other literature of this type. In the second place, no attempt has been made to indicate the relative value of the books listed. We hope to issue shortly a selected reading list which will indicate the sources of authoritative information on different phases of cost accounting, but at this time it was though best to supply a list of books which would be as complete as possible. The list is based on an extensive study of the published literature. It is probably too much to expect that no books have been overlooked, but we believe that most of the literature which has been published is included. Some of the sections are probably more complete than others. For example, there are not likely to be as many omissions in the section on general cost books as there are in some of the special sections such as the one dealing with particular trades and industries. We shall appreciate it if members will bring to our attention any omissions which they may notice. For convenience the bibliography has been divided into five groups: 1. Books treating the whole field of cost accounting. 2. Books on general accounting and auditing which contain some references to cost accounting. In some cases these references are very short and are not likely to be of great value to the general student of cost accounting unless he is interested in obtaining the views of the particular author. In this section we have listed some volumes of accounting problems which contain cost problems. 3. Books on industrial management which contain passages devoted to cost accounting. Here again the same comment applies as in section 2. 4. Books dealing with cost accounting for particular trades or industries. In this section an attempt has been made to divide the books according to some of the leading types of industry. 5. Books dealing with some particular phase of cost accounting.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1921 (April), Vol. II, no. 10
Recommended Citation
National Association of Cost Accountants. Research Department, "Bibliography of cost books" (1921). Publications of Accounting Associations, Societies, and Institutes. 34.
https://egrove.olemiss.edu/acct_inst/34