First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand modern day similarities and differences, it is necessary to understand how the current practices and systems have come into being.

Trevor Boyns, John Richard Edwards, Marc Nikitin

Chapter 1 Setting the scene; Chapter 2 Economic development and the development of accounting; Chapter 3 The development of accounting literature prior to 1880; Chapter 4 Developments in industrial accounting practice in Britain and France, c.1700-c.1880; Chapter 5 Similarities and differences in accounting literature and accounting practice: some tentative explanations;