This comparative study examines the records of five precious metal mines, the published works of several mine managers, and the findings of prior research to investigate cost accounting practices over the period 1869-1905. The evidence gathered from the examination indicates that during this period cost accounting practices continued to evolve from and improve upon methods previously developed in Britain. No systematic regional differences were observed between Australian, American, and British cost accounting methods. Precious metal mining during the second half of the nineteenth century was a close-knit business in which people and ideas moved easily from company to company and from country to country.
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2.
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27.
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28.
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29.
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31.
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32.
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33.
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