ABSTRACT This study provides a history of the introduction and implementation of standard costing at J&P Coats Ltd, the British-based multinational thread manufacturers, between 1925 and 1961. By 1896, the firm had centralised sales and marketing, strategic and treasury management in its head office in Glasgow. The introduction of standard costing was intended to bring financial discipline within each of its home and overseas mills, to add to the central discipline and control which already existed across the company, as well as to facilitate some aspects of central accounting in Glasgow. The study ends in 1961, the year the company merged with Patons and Baldwins, another UK-based textile firm. As a theoretical lens, our history uses institutional theory, as it affects an understanding of the implementation and operation of new management accounting systems. In particular, we explore the concept that the development and use of new accounting systems may well be conditioned by both external and internal ‘institutions’, or ‘ways of doing things’. The Coats study responds to the call for longitudinal analyses of management accounting innovation from an institutional point of view. It shows how institutional factors affected the implementation and use of standard costing within the firm, operating through human actors and changing organisational structures. In addition, the study adds to what is known about the history and chronology of the development of standard costing in the UK, pointing out similarities and differences between what happened at Coats and other adopters. It underscores that what is known about the installation and usage of costing systems would benefit from an understanding of the institutional factors involved.

中文翻译：

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J&P Coats Ltd. 标准成本核算的引入和运作，1925-1961：机构解释

摘要 本研究提供了 1925 年至 1961 年间英国跨国螺纹制造商 J&P Coats Ltd 引入和实施标准成本核算的历史。到 1896 年，该公司已将销售和营销、战略和资金管理集中起来格拉斯哥的办公室。标准成本核算的引入旨在在其国内和海外的每个工厂中引入财务纪律，以增加整个公司已经存在的中央纪律和控制，并促进格拉斯哥中央会计的某些方面。这项研究于 1961 年结束，这一年公司与另一家英国纺织公司 Patons 和 Baldwins 合并。作为一个理论镜头，我们的历史使用制度理论，因为它会影响对新管理会计系统的实施和运作的理解。特别是，我们探索了这样一个概念，即新会计系统的开发和使用很可能受到外部和内部“制度”或“做事方式”的制约。Coats 的研究响应了从制度角度对管理会计创新进行纵向分析的呼吁。它显示了制度因素如何影响公司内部标准成本计算的实施和使用，通过人类行为者和不断变化的组织结构来运作。此外，该研究增加了对英国标准成本计算发展的历史和时间顺序的了解，指出了 Coats 和其他采用者之间发生的情况的异同。