The article presents a review of the monograph "A History of Management Accounting: The British Experience" by Trevor Boyns and John Richard Edwards, professors of Cardiff Business School (UK). The monograph, reviewed in Russian for the first time, was included in the New Works in Accounting History book series and published by Routledge in 2013. The work is the result of T. Boyns and J. Edwards' long-term studies. The material presented in this monograph is expanded compared to previous publications by expanding the time frame (from the late Middle Ages to 1970), and adding new archival sources. The book contains not only the authors' opinion on the original interpretation of the development of management accounting, but also the position of well-known scientists on the conceptual framework of historical research. The authors adhere to the 'new realist economic rationalism' principle. While not denying the priority of economic factors in management accounting development, they include other factors - political, cultural, social, institutional, and so on, in the scope of the research. In describing the dynamics of historical development, T. Boyns and J. Edwards portray their vision of changes in management accounting methodology as 'continuity with change'. Presenting the fundamental work of T. Boyns and J. Edwards to the Russian readers, the authors of the review draw attention to the situation with historical research on management accounting in Russia, which is not sufficient at present.
Keywords: management accounting, history, Great Britain
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