Battles in the costing war: UK debates 1950-75

D Dugdale, TC Jones

Research output: Contribution to journalArticle (Academic Journal)peer-review

15 Citations (Scopus)


In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future.
Translated title of the contributionBattles in the costing war: UK debates 1950-75
Original languageEnglish
Pages (from-to)305 - 338
Number of pages34
JournalAccounting, Business and Financial History
Volume13 (3)
Publication statusPublished - Nov 2003

Bibliographical note

Publisher: Routledge


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