Contract accounting and costing in the Sunderland shipbuilding industry, 1818-1917

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  2. Tom McLean
Author(s)McLean T
Publication type Article
JournalAccounting, Business and Financial History
ISSN (print)0958-5206
ISSN (electronic)1466-4275
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By the 1850s, Sunderland claimed to be the largest shipbuilding town in the world. This paper analyses the social, economic and organizational circumstances of the Sunderland shipbuilding industry and traces the development of contact accounting and costing in four of its firms.
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