Published online by Cambridge University Press: 03 March 2009
1 This dissertation was completed in 1991 in the Department of Economics, Yale University, under the supervision of William N. Parker and David F. Weiman. Financial support from the Arthur Andersen & Company Foundation is gratefully acknowledged.
2 Chandler, Alfred D., The Visible Hand (Cambridge, 1977), pp. 445–47Google Scholar; and Johnson, H. Thomas, “Toward a New Understanding of Nineteenth-Century Cost Accounting,” The Accounting Review, 56 (07 1981), pp. 510–18.Google Scholar