A tale of tar and feathering: the retail price inventory method and the Englishman

References

• Abrahamson , E. 1996 . Management fashion . Academy of Management Review , 21 ( 1 ) : 254 – 85 .
   Web of Science ®Google Scholar
• Adburgham , A. 1964 . Shops and shopping 1800–1914: where, and in what manner the well-dressed Englishwoman bought her clothes , London : Allen and Unwin .
   Google Scholar
• Alexander , D. 1970 . Retailing in England during the Industrial Revolution , London : The Athlone Press, University of London .
   Google Scholar
• Alford , L. 1972 . Henry Laurence Gantt: leader in industry , Easton : Hive Publishing .
   Google Scholar
• Appel , J. H. 1930 . The business biography of John Wanamaker: founder and builder , New York : Macmillan .
   Google Scholar
• Aitken , H. 1960 . Taylorism at Watertown Arsenal: scientific management in action 1908–1915 , Cambridge : Harvard University Press .
   Google Scholar
• Benders , J. and Van Veen , K. 2001 . What's in fashion? Interpretative viability and management fashions . Organization , 8 ( 1 ) : 33 – 53 .
   Web of Science ®Google Scholar
• Benson , S. P. 1986 . Counter cultures: saleswomen, managers and customers in American department stores 1890–1940 , Illinois : The University of Illinois Press .
   Google Scholar
• Berland , N. 1998 . The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s . Accounting, Business and Financial History , 8 ( 3 ) : 303 – 29 .
   Google Scholar
• Boyns , T. 1998 . Budgets and budgetary control in British businesses to c.1945 . Accounting, Business and Financial History , 8 ( 3 ) : 261 – 301 .
   Google Scholar
• Brisco , N. A. and Wingate , J. W. 1925 . Retailing receiving practice , New York : Prentice Hall .
   Google Scholar
• Burrell , G. 1988 . Modernism, post modernism and organizational analysis 2: the contribution of Michel Foucault . Organizational Studies , 9 ( 2 ) : 221 – 35 .
   Web of Science ®Google Scholar
• Brown , B. L. How a controller can enhance his standing in a store . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Atlantic City, New Jersey. pp. 74 – 6 . Haddon Hall .
   Google Scholar
• Chandler , A. and Daems , H. 1979 . Administrative coordination, allocation and monitoring: a comparative analysis of the emergence of accounting and organization in the U.S.A. and Europe . Accounting, Organizations, and Society , 4 ( 1–2 ) : 3 – 20 .
   Google Scholar
• Chaney , D. 1983 . The department store as a cultural form . Theory, Culture and Society , 1 ( 3 ) : 22 – 31 .
   Google Scholar
• Clark , W. 1952 . The Gantt chart , London : Pitman .
   Google Scholar
• Copeland , M. The Harvard bureau of business research and the merchants . Proceedings of the Controllers Congress of the National Retail Dry Goods Association, . June , Chicago, Illinois. pp. 68 – 9 .
   Google Scholar
• Corina , M. 1978 . Fine silks and oak counters: Debenhams 1778–1978 , London : Hutchinson Benham .
   Google Scholar
• Crossick , G. and Jaumain , S. 1999 . Cathedrals of consumption: the European department store 1850–1939 , Edited by: Crossick , G. and Jaumain , S. Aldershot : Ashgate .
   Google Scholar
• Dartnell Corporation . 1931 . Survey of retailing practices , Chicago : Dartnell .
   Google Scholar
• Davis , D. 1966 . A history of shopping , London : Routledge and Kegan Paul .
   Google Scholar
• Dibrell , E. How the controller should assist merchandising . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Dayton, Ohio. pp. 63 – 4 .
   Google Scholar
• Dreyfus , H. and Rabinow , P. 1982 . Michel Foucault: beyond structuralism and hermeneutics , Brighton : Harvestor Press .
   Google Scholar
• Emerson , H. 1919 . Efficiency as a basis for operation and wages , New York : Engineering Magazine Company .
   Google Scholar
• Emmet , B. 1930 . Department stores: recent policies, costs and profits , Stanford, CA : Stanford University Press .
   Google Scholar
• Emmet , B. and Jeuck , J. 1950 . Catalogues and counters: a history of Sears, Roebuck and Company , Chicago : The University of Chicago Press .
   Google Scholar
• Ernst , A. C. 1913 . Retail inventory method . Accounting Bulletin of National Retail Dry Goods Association , 1 : 1 – 6 .
   Google Scholar
• Featherstone , M. 1991 . Consumer culture and postmodermism , London : Sage .
   Google Scholar
• Ferguson , H. 1992 . “ Watching the world go round: atrium culture and the psychology of shopping ” . In Lifestyle shopping: the subject of consumption , Edited by: Shields , R. 21 – 39 . London and New York : Routledge .
   Google Scholar
• Ferry , J. W. 1960 . A history of the department store , New York : Macmillan .
   Google Scholar
• Finkelstein , J. 1991 . The fashioned self , Cambridge : Polity Press .
   Google Scholar
• Fleischman , R. K. 2000 . Completing the triangle: Taylorism and the paradigms . Accounting, Auditing and Accountability Journal , 13 ( 5 ) : 597 – 623 .
   Google Scholar
• Foucault , M. 1979 . Discipline and punish, the birth of the prison , London : Tavistock .
   Google Scholar
• Fraser , W. H. 1981 . The coming of the mass market , 1850 – 1914 . London : Macmillan .
   Google Scholar
• Freudenthal , D. M. The retail method of inventory . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Dayton, Ohio. pp. 84 – 6 .
   Google Scholar
• Friedman , J. P. 1929 . The retail method of inventories . Journal of Accountancy , 14 ( 2 ) : 106 – 18 .
   Google Scholar
• Glennie , P. 1995 . “ Consumption within historical studies ” . In Acknowledging Consumption , Edited by: Miller , D. 164 – 203 . London : Routledge .
   Google Scholar
• Godley , E. and Kaylin , A. 1930 . Control of retail store operations , New York : The Ronald Press .
   Google Scholar
• Greene , J. 1924 . Principles and methods of retailing , New York : McGraw-Hill .
   Google Scholar
• Guernsey , G. 1929 . Retailing tomorrow , New York : Textile Publishing .
   Google Scholar
• Haber , S. 1964 . Efficiency and uplift: scientific management in the progressive era, 1890–1920 , Chicago : University of Chicago Press .
   Google Scholar
• Holiner , W. Expense control . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , eveland, Ohio. pp. 34 – 36 .
   Google Scholar
• Hopper , T. and Armstrong , P. 1991 . Cost accounting, controlling labour and the rise of conglomerates . Accounting, Organizations and Society , 16 ( 5–6 ) : 405 – 38 .
   Web of Science ®Google Scholar
• Hopwood , A. 1983 . On trying to study accounting in the contexts in which it operates . Accounting, Organizations, and Society , 8 ( 2–3 ) : 287 – 305 .
   Web of Science ®Google Scholar
• Hopwood , A. 1987 . The archaeology of accounting systems . Accounting, Organizations and Society , 12 ( 3 ) : 207 – 34 .
   Web of Science ®Google Scholar
• Hopwood , A. 1994 . Accounting and everyday life: an introduction . Accounting, Organizations, and Society , 19 ( 3 ) : 299 – 301 .
   Web of Science ®Google Scholar
• Hoskin , K. and Macve , R. 1986 . Accounting and the examination: a geneology of disciplinary power . Accounting, Organizations and Society , 11 ( 2 ) : 105 – 36 .
   Web of Science ®Google Scholar
• Hoskin , K. and Macve , R. 1988 . The genesis of accountability: the West Point connections . Accounting, Organizations, and Society , 13 ( 1 ) : 37 – 73 .
   Web of Science ®Google Scholar
• Hower , R. M. 1943 . History of Macy's of New York 1858–1919: Chapters in the Evolution of the Department Store , Cambridge, MA : Harvard University Press .
   Google Scholar
• Jeacle , I. 2003 . Accounting and the construction of the standard body . Accounting Organizations and Society , 28 ( 4 ) : 357 – 77 .
   Web of Science ®Google Scholar
• Jeacle , I. and Walsh , E. 2002 . From moral evaluation to rationalization: accounting and the shifting technologies of credit . Accounting Organizations and Society , 27 ( 8 ) : 737 – 61 .
   Web of Science ®Google Scholar
• Jefferys , J. 1954 . Retail trading in Britain 1850–1950 , Cambridge : Cambridge University Press .
   Google Scholar
• Katz , E. The advantage of the retail method of accounting . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Cleveland, Ohio. pp. 7 – 10 .
   Google Scholar
• Katz , E. Mark-down control . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Detroit. pp. 22 – 4 .
   Google Scholar
• Katz , E. Developments in retailing as they affect the executive . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Chicago, Illinois. pp. 187 – 88 .
   Google Scholar
• Klassen , H. C. 1992 . T. C. Power and Bro.: the rise of a small western department store 1870–1902 . Business History Review , 66 ( 4 ) : 671 – 722 .
   Web of Science ®Google Scholar
• Kleinhaus , H. I. The retail inventory method in practical operation . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Pittsburgh, Penn. pp. 1 – 8 .
   Google Scholar
• Knights , D. 1992 . Changing spaces: the disruptive impact of a new epistemological location for the study of management . Academy of Management Review , 17 ( 3 ) : 514 – 36 .
   Web of Science ®Google Scholar
• Laermans , R. 1993 . Learning to consume: early department stores and the shaping of the modern consumer culture (1860–1914) . Theory, Culture and Society , 10 ( 4 ) : 79 – 102 .
   Web of Science ®Google Scholar
• Lancaster , B. 1995 . The department store: a social history , London and New York : Leicester University Press .
   Google Scholar
• Leach , W. 1984 . Transformations in a culture of consumption: women and department stores, 1890–1925 . Journal of American History , 71 ( 2 ) : 319 – 42 .
   Web of Science ®Google Scholar
• Leach , W. 1984 . “ Transformations in a culture of consumption: women and department stores, 1890–1925 ” . In Land of desire: merchants, power, and the rise of a new American culture , New York : Pantheon Books .
   Google Scholar
• Loft , A. 1986 . Towards a critical understanding of accounting: the case of cost accounting in the UK, 1914–1925 . Accounting, Organizations and Society , 11 ( 2 ) : 137 – 71 .
   Web of Science ®Google Scholar
• Madden , J. T. 1927 . Accounting , New York : Alexander Hamilton Institute, Modern Merchandising Texts .
   Google Scholar
• Maffesoli , M. 1997 . “ The return of Dionysus ” . In Constructing the new consumer society , Edited by: Sulkunen , P. , Holmwood , J. , Radner , H. and Schulze , G. 21 – 37 . London : Macmillan Press .
   Google Scholar
• Mahoney , T. 1955 . The great merchants: the stories of twenty famous retail operations and the people who made them great , New York : Harper and Brothers .
   Google Scholar
• Mazur , P. 1927 . Principles of organization applied to modern retailing , New York : Harper .
   Google Scholar
• McCracken , G. 1988 . Culture and consumption: new approaches to the symbolic character of consumer goods and activities , Bloomington and Indianapolis : Indiana University Press .
   Google Scholar
• McNair , M. 1931 . Trends in large scale retailing . Harvard Business Review , October : 30 – 9 .
   Google Scholar
• Merchandise Managers’ Division of the National Retail Dry Goods Association . 1931 . The buyer's manual , New York : National Retail Dry Goods Association .
   Google Scholar
• Merkle , J. 1980 . Management and ideology: the legend of the international scientific management movement , Berkeley, CA : University of California Press .
   Google Scholar
• Miller , M. 1989 . The bon marché , New Jersey : Princeton University Press .
   Google Scholar
• Miller , P. and Napier , C. 1993 . Genealogies of calculation . Accounting, Organizations and Society , 18 ( 7–8 ) : 631 – 47 .
   Web of Science ®Google Scholar
• Miller , P. and O'Leary , T. 1987 . Accounting and the construction of the governable person . Accounting, Organizations and Society , 12 ( 3 ) : 235 – 66 .
   Web of Science ®Google Scholar
• Mills , P. 1993 . Accounting history as social science: a cautionary note . Accounting, Organizations and Society , 18 ( 7–8 ) : 801 – 3 .
   Web of Science ®Google Scholar
• Monod , D. 1986 . Bad days: the managerial revolution and the Hudson Bay company department stores 1912–1939 . Canadian Historical Papers , 21 ( 1 ) : 173 – 96 .
   Google Scholar
• Moss , M. and Turton , A. 1989 . A legend of retailing: House of Fraser , London : Wiedenfield and Nicholson .
   Google Scholar
• Mueller , F. and Carter , C. 2005 . The scripting of total quality management within its organizational biography . Organization Studies , 26 ( 2 ) : 219 – 45 .
   Web of Science ®Google Scholar
• Nava , M. 1995 . “ Modernity's disavowel: women, the city and the department store ” . In Modern times: reflections on a century of English modernity , Edited by: Nava , M. and O'Shea , A. 38 – 76 . London : Routledge .
   Google Scholar
• Nesbitt , R. 1993 . At Arnotts of Dublin 1843–1993 , Dublin : Farmar .
   Google Scholar
• Nystrom , P. 1925 . Retail selling and store management , New York : Appleton .
   Google Scholar
• Osgood , M. Application of the principles of scientific management to a department store . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Dayton, Ohio. pp. 130 – 5 .
   Google Scholar
• Pasdermadjian , H. 1954 . The department store: its origins, evolution and economics , London : Newman Books .
   Google Scholar
• Rabinow , P. 1986 . The foucault reader , Edited by: Rabinow , P. Harmondsworth, Middlesex : Peregrine .
   Google Scholar
• Rappaport , E. 1993 . The west end and women's pleasure: gender and commercial culture in London, 1860–1914 , New Brunswick : Rutgers The State University of New Jersey . PhD thesis
   Google Scholar
• Report of the Commitee on Recent Economic Changes of the President's Conference on Unemployment . 1929 . Recent economic changes in the United States , New York : McGraw-Hill .
   Google Scholar
• Resseguie , H. 1964 . A.T. Stewart's marble palace: the cradle of the department store . New York Historical Society Quarterly , 48 ( 2 ) : 130 – 62 .
   Google Scholar
• Ruffner , M. How overages and shortages affect the retail inventory method . Proceedings of Controllers Congress, National Retail Dry Goods Association . June , Chicago, Illinois. pp. 66 – 7 .
   Google Scholar
• Schacter , H. 1930 . Profitable department store management , New York and London : Harper and Brothers Publishers .
   Google Scholar
• Smith , I. G. and Boyns , T. G. 1960 . Scientific management and the pursuit of control in Britain to c . Accounting, Business and Financial History , 15 ( 2 ) : 188 – 216 .
   Google Scholar
• Stewart , R. 1992 . Pluralizing our past: Foucault in accounting history . Accounting, Auditing and Accountability Journal , 5 ( 2 ) : 57 – 73 .
   Google Scholar
• Taylor , F. W. 1911 . The principles of scientific management , New York : Harper .
   Google Scholar
• Twyman , R. W. 1954 . History of Marshall Field and Co , 1852 – 1906 . Philadelphia, PA : University of Pennsylvania Press .
   Google Scholar
• Urwick , L. 1945 . The making of scientific management , London : Management Publications Trust .
   Google Scholar
• Vogt , R. E. The ‘retail inventory method’ as an aid to control of gross margin . Proceedings of the Controllers Congress of the National Retail Dry Goods Association . June , Pittsburgh, Penn. pp. 18 – 27 .
   Google Scholar
• Walker , S. P. 1998 . How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century . Accounting, Organisations, and Society , 23 ( 5 ) : 485 – 514 .
   Web of Science ®Google Scholar
• Walsh , E. J. and Jeacle , I. 2003 . The taming of the buyer: the retail inventory method and the 20th century department store . Accounting, Organisations and Society , 28 ( 7–8 ) : 773 – 91 .
   Web of Science ®Google Scholar
• Walsh , E. J. and Stewart , R. E. 1993 . Accounting and the construction of institutions: the case of a factory . Accounting, Organisations and Society , 18 ( 7–8 ) : 783 – 800 .
   Web of Science ®Google Scholar
• Whitston , K. 1997 . Worker resistance and Taylorism in Britain . International Review of Social History , 42 ( 1 ) : 1 – 24 .
   Web of Science ®Google Scholar
• Williams , R. 1982 . Dream worlds, mass consumption in late nineteenth-century France , Berkeley, CA : University of California Press .
   Google Scholar
• Yost , E. 1949 . Frank and Lillian Gilbreth, partners for life , New York : Society of Mechanical Engineers .
   Google Scholar
• Zola , E. 1992 . The ladies’ paradise , Berkeley, CA : University of California Press .
   Google Scholar