H. K. HATHAWAY ON PRODUCT COSTING: RELEVANT ISSUES OF CONTEMPORARY CONCERN

This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depressionera writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.