Introduction

This chapter commences with an explanation of the title and focus of this work. Next, we introduce our methodological approach (amplified in Chapter 2) and then explain the structuring of the historical evidence presented in Chapters 3–9. The issue of the relationship between management accounting theory and practice is then discussed followed by a review of the potential and problems of archival-based historical studies. This introductory chapter concludes with a review of the changing economic and social structure of British society during the time-span of this book.