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Spraakman, Gary

Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization Vol: 17 by Gary Spraakman - Bingley Emerald Group Publishing Limited 2015 - 285p - Studies in the Development of Accounting Thought; Vol. 17 .

1. Introduction: Beginning the Adventure in Management Accounting

Part I: Double-Entry Fur Trading, 1670 to 1810
2. The First Accounts
3. Barter Accounts

Part II: Coordinating with Management Accounting, 1810 to 1870
4. Problems with Barter Accounting
5. The Radical Change
6. The Merger with the North West Company
7. London Counting House Practices
8. Simpson and the Best Years
9. Comparison to 20th Century U.S. Management Accounting

Part III: Beginning to Manage with Financial Numbers, 1870 to 1930
10. Infrastructure Modernisation
11. Entering the Retail Business
12. Inspectors Assist Managers
13. External Auditor Induced Changes
14. Management Accounting Causes Structural Changes
15. Difficulties with Closing Fur Trade Accounts
16. Clarifying Reporting To Shareholders
17. Managing With the Chart of Accounts

Part IV: Managing with Financial Number 1930 to 2000
18. Chester's Contributions to Managing with Financial Numbers
19. Commoditisation of Management Accounting
20. Two Heads

Part V: Managing with Real Numbers, 2000 to 2005
21. Stable Management Accounting Techniques
22. Information Technology Invasion
23. Conclusion: Lessons from the Adventure

ISBN: 9781784415860

Subjects--Personal Names:
Hudson's Bay Company - Accounting
Business and Economics - Decision Making

Dewey Class. No.: 658.151109 / SPR