TY - BOOK AU - Spraakman, Gary TI - Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization Vol: 17 SN - 9781784415860 U1 - 658.151109 PY - 2015/// CY - Bingley PB - Emerald Group Publishing Limited KW - Hudson's Bay Company - Accounting KW - Business and Economics - Decision Making N1 - 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 ER -