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dc.contributor.authorParker, L.en
dc.contributor.authorRitson, P.en
dc.identifier.citationAbacus, 2011; 47(2):234-265en
dc.description.abstractThe historical classical management roots of contemporary accounting are still embedded in theory and practice, but invariably unacknowledged. This paper revisits the discourses and philosophies of three leading management writers generally regarded as proponents of scientific and classical management: Frederick Taylor, Henri Fayol, and the longest standing advocate, Lyndall Urwick. The paper argues that traditionally Taylor has been regarded as the dominant influential figure on early management and later accounting theory, but that this reflects an inaccurate stereotyping that ignores the greater reflections in contemporary accounting of Fayol and Urwick. Their approaches to planning, control, and coordination, as well as their accounting and financial management philosophies are revisited. This examination aims to better recognize their contributions to the latent classicism that still pervades accounting thought and practice.en
dc.description.statementofresponsibilityLee D. Parker and Philip Ritsonen
dc.publisherWiley-Blackwell Publishing Asiaen
dc.rights© 2011 The Authors. Abacus© 2011 Accounting Foundation, The University of Sydneyen
dc.subjectAccounting; Classical management; Financial management; Frederick Taylor; Henri Fayol; Lyndall Urwick; Scientific managementen
dc.titleAccounting's latent classicism: Revisiting classical management originsen
dc.typeJournal articleen
pubs.library.collectionHistory publicationsen
Appears in Collections:History publications

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