Management accounting and the Calvin Company: a case study

Abstract

Accounting innovation and change has received the increased attention of accounting historians. Coupled with the recognition of the historical contingency of accounting practices, these studies serve to underscore the contingent relationship of accounting with a variety of environmental factors. The current case study examines this relationship within one nineteenth-century Canadian firm,specifically the introduction of management accounting information. While the results are case specific, parallels with our present-day situation can be drawn. This reinforces the usefulness of examining new accounting developments in light of historical experience in order to envision their possible outcome.