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Management accounting at the Hudson's Bay Company : from quill pen to digitization /
In examining a company for 335 years, Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization finds five significant management accounting changes. Each difficult to make change was made for significant strategic and survival reasons. Thus, the focus is on the making a...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley :
Emerald Group Publishing Limited,
[2015]
|
| Colección: | Studies in the development of accounting thought ;
17. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization; Copyright page; Contents; Preface; Acknowledgements; List of Exhibits; Chapter 1 Introduction: Beginning the Adventure in Management Accounting; 1.1. Changes to Management Accounting; 1.2. About Economics; 1.3. Survival, the Ultimate Test; 1.4. Amazing Archives; 1.5. Chapter Plan; Notes; Part I: Double-Entry Fur Trading, 1670 to 1810; Notes; Chapter 2 The First Accounts; 2.1 Beaver Hats; 2.2 Groseilliers and Radisson; 2.3 Judging Management Accounting; 2.4 Bookkeeping; 2.5 Concluding Comments.
- NotesChapter 3 Barter Accounts; 3.1 Getting Serious about Business; 3.2 The First Management Accounting Programme; 3.2.1 Outfits and Indents; 3.2.2 Standard of Trade; 3.2.3 Inventory Records; 3.2.4 Balance Sheet; 3.3 Concluding Comments; Part II: Coordinating with Management Accounting, 1810 to 1870; Chapter 4 Problems with Barter Accounting; 4.1 A Strategic Change; 4.2 More Uncertainty; 4.3 A Reticent Management Accounting Programme; 4.3.1 Outfits and Indents; 4.3.2 Standard of Trade; 4.3.3 Inventory Records; 4.3.4 Balance Sheet; 4.4 Concluding Comments; Chapter 5 The Radical Change.
- 5.1 A 36-Year Delay5.2 Organisational Changes; 5.3 Management Accounting Changes; 5.4 Other Changes; 5.5 Concluding Comments; Notes; Chapter 6 The Merger with the North West Company; 6.1 Predatory Competition; 6.2 Comparison of Management Accounting Practices; 6.3 The Merger; 6.4 The New Inland Governor; 6.5 Concluding Comments; Notes; Chapter 7 London Counting House Practices; 7.1 The Wedderburn Influence; 7.2 London Counting Houses; 7.3 Business Trends at the Time; 7.4 State and Practice of Accounting; 7.5 Direct Sources of the Transferred Practices; 7.6 Evidence of the Transfers.
- 7.7 Concluding CommentsChapter 8 Simpson and the Best Years; 8.1 Background; 8.2 Counting House Experience; 8.3 Wedderburn's Guidance; 8.4 Simpson's Management Accounting Techniques; 8.5 Profit and Loss Statement; 8.6 Multi-Year Indenting; 8.7 Standards; 8.8 Concluding Comments; Notes; Chapter 9 Comparison to 20th Century U.S. Management Accounting; 9.1 Relevance Lost; 9.2 Inventory Records, Indents and Outfits; 9.3 Standards; 9.4 Operating Statements; 9.5 Concluding Comments; Part III: Beginning to Manage with Financial Numbers, 1870 to 1930; Chapter 10 Infrastructure Modernisation.
- 10.1 More Certainty with Operations10.2 Changing Trade Conditions; 10.3 No Need for 'Living Off the Land'; 10.4 Special Assets Lose Value; 10.5 Organisational Structure Changes; 10.6 Indents Cease to Exist; 10.7 Outfits Disappear; 10.8 Councils Terminated; 10.9 Trade and Other Standards Deemphasised; 10.10 Inventory Records Continue in Modified Form; 10.11 Balance Sheet Replaced with the Trading Account; 10.12 Other Changes; 10.13 Concluding Comments; Chapter 11 Entering the Retail Business; 11.1 Expanding Beyond the Fur Trade; 11.2 Preparing for the Future; 11.3 Concluding Comments.