This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc278221 |
| Date | 12 1900 |
| Creators | Vollmers, Gloria Lucey |
| Contributors | Merino, Barbara Dubis, Nieswiadomy, Michael L., Wilner, Neil A., Pickens, Donald K. |
| Publisher | University of North Texas |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | iii, 297 leaves, Text |
| Rights | Public, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Vollmers, Gloria Lucey |
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