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- Title
A LABOR-BASED EXPLANATION FOR ACCOUNTING INNOVATION IN A LATE NINETEENTH CENTURY AMERICAN CORPORATION.
- Abstract
In 1888, the Quincy Mining Company of Michigan's Keweenaw Peninsula changed its payroll accounting practices. Although efficiency was almost certainly a contributing factor, the nature and timing of this accounting innovation cannot be fully explained by efficiency alone. Instead, the author attributes the new procedures to the transformation of American labor that characterized the last part of the 19th century. The accounting changes reflect a realignment of the organizational relationship between management and labor. Through a contextual examination of a 19th-century accounting innovation, this article provides insights to the social and cultural influences on accounting processes.
- Publication
Accounting Historians Journal, 1998, Vol 25, Issue 1, p93
- ISSN
0148-4184
- Publication type
Article
- DOI
10.2308/0148-4184.25.1.93