EARLY COST ACCOUNTING PRACTICES AND PRIVATE OWNERSHIP: THE SILK FACTORY COMPANY OF PORTUGAL, 1745–1747

José Matos Carvalho · Lúcia Lima Rodrigues · Russell Craig

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Accounting Theory and Financial Reporting Accounting and Organizational Management Accounting and Financial Management

Abstract

This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double-entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, allowances for wastage and shrinkage, and elements of rudimentary standard costing. Our findings provide evidence of the existence of cost accounting and management control techniques at a private rather than a state-owned enterprise prior to the industrial revolution.

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1984The evolution of management accounting 1990On the interrelations between accounting and the state 1963Os descobrimentos e a economia mundial 1997Control and cost accounting practices in the Spanish Royal Tobacco Factory 2002The relationship between accounting and spatial practices in the factory 2000KNOWING MORE AS KNOWING LESS? ALTERNATIVE HISTORIES OF COST AND MANAGEMENT ACCOUNTING IN THE U.S. AND THE U.K.1991The Development of Industrial Cost and Management Accounting Before 1850: A Survey of the Evidence 1991British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management.

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