ABSTRACT

This chapter provides a more thorough analysis of the prospects for advancing industrial revolution costing historiography through a pluralistic and synergistic approach. It first considers the dialogue literature as written by philosophers and historians. The chapter then reviews the historiography on industrial revolution costing that has emanated from the three paradigmatic schools and the ensuing critique of each. Subsequently, these frameworks are further investigated with a view to identifying the potential for their more productive coexistence and constructive dialogue. The chapter addresses not only the participants in these theoretical debates, but also those observers who by virtue of differing degrees of interest, perspectives, and familiarity with the issues are not as fully conversant and require therefore a fuller explication of the terrain. Whilst the task of engaging both the uninitiated and the cognoscenti may be somewhat problematical, the philosophy of constructive dialogue espoused requires to attempt to engage the interest and comprehension of all parties.