The development of management accounting at the Hudsonís Bay Company, 1670-1820
Bibliographic record
Abstract
In their archival study, Roy and Spraakman (1996) found that the Hudson's Bay Company had developed extensive management accounting techniques by the 1820s. However, they did not concern themselves with the origins of the management accounting techniques employed in the 1820s. Based on the Company's archives for 1670 to 1820, it is clear that the basic components of the management accounting techniques were in place from the Company's beginnings or by 1700. These practices were changed significantly in 1810 as the Company grappled with declining profits and the need for new management accounting techniques that allowed for efficiency in inland trading. This trading had different requirements than trading from a few posts with easy ocean access to London. Although the successful techniques were put in place in 1810, it took until the 1820s and the efforts of Governor George Simpson for them to work effectively as a system. This paper also tests hypotheses developed from transaction cost economics and makes suggestions for a transaction cost economics theory of management accounting.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.005 | 0.005 |
| Science and technology studies | 0.003 | 0.002 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".