Title: The development of cost accounting in France: the engineering contribution

Authors: Mohsen Souissi

Addresses: School of Business and Economics, Fayetteville State University, 436 Chester Lake Place, Fayetteville, NC 28301, USA

Abstract: Conventional wisdom argues that cost accounting did not develop until the late 1880s, a period referred to as the costing renaissance. This paper seeks to challenge this view, based on writings on cost accounting undertaken in the 19th century by French writers. In addition, the paper aims to shed light on the importance of the engineers| contribution to the development of cost accounting in the 19th and 20th century in France. The study also highlights how French writers, mainly those graduated from French engineering schools, discussed the issues of overhead allocation, depreciation, transfer prices and the distinction between fixed and variable costs long before these issues were discussed in Anglo-Saxon analysis.

Keywords: accounting history; French accounting; engineers; cost accounting; France; overhead allocation; depreciation; transfer prices; fixed costs; variable costs; engineering.

DOI: 10.1504/GBER.2005.008297

Global Business and Economics Review, 2005 Vol.7 No.4, pp.381 - 389

Published online: 30 Nov 2005 *

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