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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley :
Emerald Group Publishing Limited,
[2015]
|
| Schriftenreihe: | Studies in the development of accounting thought ;
17. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 and remaking of management accounting. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781784415853 1784415855 1784415863 9781784415860 1322889953 9781322889955 |
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| 245 | 1 | 0 | |a Management accounting at the Hudson's Bay Company : |b from quill pen to digitization / |c by Gary Spraakman. |
| 264 | 1 | |a Bingley : |b Emerald Group Publishing Limited, |c [2015] | |
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| 490 | 1 | |a Studies in the development of accounting thought ; |v v. 17 | |
| 588 | 0 | |a Vendor-supplied metadata. | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 520 | |a 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 and remaking of management accounting. | ||
| 546 | |a English. | ||
| 610 | 2 | 0 | |a Hudson's Bay Company |x Accounting. |
| 610 | 2 | 7 | |a Hudson's Bay Company |2 fast |
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| 650 | 7 | |a Managerial accounting |2 fast | |
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| 776 | 0 | 8 | |i Erscheint auch als: |n Druck-Ausgabe |a Spraakman, Gary. Management accounting at the Hudson's Bay Company . |t From quill pen to digitization |
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Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBU-ocn903014420 |
|---|---|
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| adam_text | |
| any_adam_object | |
| author | Spraakman, Gary |
| author_GND | http://id.loc.gov/authorities/names/n90659555 |
| author_facet | Spraakman, Gary |
| author_role | aut |
| author_sort | Spraakman, Gary |
| author_variant | g s gs |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HF5657 |
| callnumber-raw | HF5657.4 |
| callnumber-search | HF5657.4 |
| callnumber-sort | HF 45657.4 |
| callnumber-subject | HF - Commerce |
| collection | ZDB-4-EBU |
| contents | 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. |
| ctrlnum | (OCoLC)903014420 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | ZDB-4-EBU-ocn903014420 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:18Z |
| institution | BVB |
| isbn | 9781784415853 1784415855 1784415863 9781784415860 1322889953 9781322889955 |
| language | English |
| oclc_num | 903014420 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBU |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Emerald Group Publishing Limited, |
| record_format | marc |
| series | Studies in the development of accounting thought ; |
| series2 | Studies in the development of accounting thought ; |
| spelling | Spraakman, Gary, author. https://id.oclc.org/worldcat/entity/E39PCjvJjQ7vwBrxcxMV6mCgBq http://id.loc.gov/authorities/names/n90659555 Management accounting at the Hudson's Bay Company : from quill pen to digitization / by Gary Spraakman. Bingley : Emerald Group Publishing Limited, [2015] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies in the development of accounting thought ; v. 17 Vendor-supplied metadata. Includes bibliographical references and index. 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. 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 and remaking of management accounting. English. Hudson's Bay Company Accounting. Hudson's Bay Company fast Managerial accounting. http://id.loc.gov/authorities/subjects/sh85080364 Comptabilité de gestion. BUSINESS & ECONOMICS Industrial Management. bisacsh BUSINESS & ECONOMICS Management. bisacsh BUSINESS & ECONOMICS Management Science. bisacsh BUSINESS & ECONOMICS Organizational Behavior. bisacsh Accounting fast Managerial accounting fast has work: Management accounting at the Hudson's Bay Company (Text) https://id.oclc.org/worldcat/entity/E39PCGb4J4HxxTBWjJ3bRWtrpX https://id.oclc.org/worldcat/ontology/hasWork Erscheint auch als: Druck-Ausgabe Spraakman, Gary. Management accounting at the Hudson's Bay Company . From quill pen to digitization Studies in the development of accounting thought ; 17. http://id.loc.gov/authorities/names/n00094494 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=948285 Volltext |
| spellingShingle | Spraakman, Gary Management accounting at the Hudson's Bay Company : from quill pen to digitization / Studies in the development of accounting thought ; 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. Hudson's Bay Company Accounting. Hudson's Bay Company fast Managerial accounting. http://id.loc.gov/authorities/subjects/sh85080364 Comptabilité de gestion. BUSINESS & ECONOMICS Industrial Management. bisacsh BUSINESS & ECONOMICS Management. bisacsh BUSINESS & ECONOMICS Management Science. bisacsh BUSINESS & ECONOMICS Organizational Behavior. bisacsh Accounting fast Managerial accounting fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85080364 |
| title | Management accounting at the Hudson's Bay Company : from quill pen to digitization / |
| title_auth | Management accounting at the Hudson's Bay Company : from quill pen to digitization / |
| title_exact_search | Management accounting at the Hudson's Bay Company : from quill pen to digitization / |
| title_full | Management accounting at the Hudson's Bay Company : from quill pen to digitization / by Gary Spraakman. |
| title_fullStr | Management accounting at the Hudson's Bay Company : from quill pen to digitization / by Gary Spraakman. |
| title_full_unstemmed | Management accounting at the Hudson's Bay Company : from quill pen to digitization / by Gary Spraakman. |
| title_short | Management accounting at the Hudson's Bay Company : |
| title_sort | management accounting at the hudson s bay company from quill pen to digitization |
| title_sub | from quill pen to digitization / |
| topic | Hudson's Bay Company Accounting. Hudson's Bay Company fast Managerial accounting. http://id.loc.gov/authorities/subjects/sh85080364 Comptabilité de gestion. BUSINESS & ECONOMICS Industrial Management. bisacsh BUSINESS & ECONOMICS Management. bisacsh BUSINESS & ECONOMICS Management Science. bisacsh BUSINESS & ECONOMICS Organizational Behavior. bisacsh Accounting fast Managerial accounting fast |
| topic_facet | Hudson's Bay Company Accounting. Hudson's Bay Company Managerial accounting. Comptabilité de gestion. BUSINESS & ECONOMICS Industrial Management. BUSINESS & ECONOMICS Management. BUSINESS & ECONOMICS Management Science. BUSINESS & ECONOMICS Organizational Behavior. Accounting Managerial accounting |
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| work_keys_str_mv | AT spraakmangary managementaccountingatthehudsonsbaycompanyfromquillpentodigitization |