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PREFACE
Management accounting is a dynamic, constantly changing area. It must remain relevant to organisational needs in today’s
business world of global markets, irrepressible innovation and digital disruption. To understand the nature of management
accounting practice, it is important to understand broader aspects of business practice across a range of areas, including
strategy, marketing, human resource management, operations management and organisational behaviour. Management
accounting both draws on and contributes to these areas.
Our approach in presenting this subject to students and managers is to focus on cutting-edge management accounting
as practised by leading organisations in Australia and overseas, while at the same time acknowledging that some firms are
satisfied with more traditional approaches. A key way in which we do this is through the inclusion of ‘Real life’ examples,
where we provide practical illustrations of how organisations employ the techniques described in the text. Many of the
‘Real life’ sections are new or have been updated. They reflect the latest in business practice and include a number of direct
examples from client work conducted by leading business advisory firm KordaMentha. We have also substantially revised
the end-of-chapter questions, exercises, problems and cases, revising up to half the questions in each chapter.
Since the first edition of this book appeared in the early 1990s, there have been dramatic changes in thinking about
the role of management accounting in organisations. Once it was sufficient to describe management accounting as being
concerned with providing information for planning and control, and for decision making. However, the role of management
accounting is now more complex. It is now concerned with the processes and technologies that enable the effective use of
organisational resources to support managers in enhancing customer and shareholder value. Supply chain management
approaches provide a framework for integrating contemporary cost management and performance measurement. The issue
of sustainability is now increasingly important as businesses seek to understand and manage any adverse impact they have
on the environment and society. Improvements in technology, and the development of data analytic and data visualisation
tools also have potentially significant implications for the nature of the role of the management accountant. Our ninth
edition includes substantial coverage of these issues in Chapter 3.
The processes and technologies of management accounting that enhance shareholder and customer value are evolving
over time and require an intimate knowledge of the nature of the business, its markets, its strategy and its people. Someone
working in the management accounting area in the 2020s needs to not only understand the internal characteristics of a
business, but also have a detailed knowledge of competitors, customers and suppliers. Over the decades the practice of
management accounting has developed to become more integrated with the process of management, and less a part of the
practice of accounting, with management accountants playing a significant role as part of the management team. As such,
management accountants have the ability to significantly shape an organisation’s strategic direction.
The book has been written primarily as a text for one- or two-semester undergraduate management accounting courses.
The references at the end of each chapter provide guidance on additional readings. With its description of current practice
and strong emphasis on the new developments in management and management accounting, this book also provides a sound
foundation for a management accounting unit within an MBA course.
While the origins of this text can be traced to the US text, Managerial Accounting, by Ronald Hilton, it has always differed
from its US counterpart. The Australian book takes a broad perspective in viewing management accounting as the efficient
and effective use of resources, supporting managers in the improvement of customer and shareholder value. The rapidly
changing business environment is seen as having implications for the development of new approaches to management
accounting, as highlighted through the many ‘Real life’ cases presented in the book, which focus on current management
accounting practices and issues faced by organisations in Australia, New Zealand and the wider Asia–Pacific region.
We sincerely welcome any comments or suggestions from the lecturers and students who use this text.

Kim Langfield-Smith
David Smith
Paul Andon
Helen Thorne

xiii
ABOUT THE AUTHORS
Kim Langfield-Smith
Kim has a BEc from the University of Sydney, an MEc from Macquarie University and a PhD from
Monash University. She is a fellow of CPA Australia and a graduate of the Australian Institute of
Company Directors. She is an emeritus professor at Monash University. Kim is also the principal
of Langfield-Smith Consulting, advising universities and government on research strategy and
performance, governance and compliance. During her academic career she was Vice Provost at
Monash University and Professor of Management Accounting. Prior appointments were at La Trobe
University, the Universities of Melbourne and Tasmania, and the University of Technology, Sydney.
Her research interests are in the area of management control systems, and she has published
in journals including Accounting, Organizations and Society; Journal of Management Accounting
Research; Management Accounting Research; Behavioral Research in Accounting; Journal of Accounting
Literature; and Journal of Management Studies.
Kim has played an active role in the accounting profession. She was chair of the Professional Qualifications Advisory
Committee of CPA Australia, and a member of the International Accounting Education Standards Board (IAESB),
representing the CA ANZ and CPA Australia. In 2014 she received a Lifetime Achievement Award from CPA Australia.

David Smith
David has a BCom (Honours) from La Trobe University and a PhD from Monash University. He is
currently the Dean of the School of Accounting, Information Systems and Supply Chain at RMIT
University. He previously held professorial appointments at Monash University and the University
of Queensland.
David’s research is in the area of management control systems, with a particular focus on
performance measurement, and his research has been published in journals including Accounting,
Organizations and Society; Management Accounting Research; Behavioral Research in Accounting;
Journal of Accounting Literature; and Accounting, Auditing and Accountability Journal. He currently
serves as an editor at Behavioral Research in Accounting and Accounting and Finance, as well as
serving on several editorial boards.
David has been actively involved in the accounting profession and served as a board member of the Accounting and
Finance Association of Australia and New Zealand (AFAANZ) for a number of years. David is also a past Chair of the
Chartered Institute of Management Accountants’ (CIMA) Centre of Excellence Australasia Research Panel.

Paul Andon
Paul has a BCom (Honours), MCom (Honours) and PhD from UNSW Sydney. He is a Professor in
Accounting and Head of the School of Accounting, Auditing and Taxation at UNSW Sydney. Paul is
also a Fellow of Chartered Accountants Australia and New Zealand. Paul teaches and researches in
the areas of management accounting, fraud and control systems. His research in these areas has been
published in leading international journals, including Accounting, Organizations and Society; Journal
of Management Studies; Management Accounting Research; Accounting, Auditing and Accountability
Journal; Critical Perspectives on Accounting; and Journal of Business Ethics. Recently, Paul received a
major Australian Government research grant to study offender strategies and other factors mitigating
against the effectiveness of management controls to prevent/detect serious workplace fraud.
Before commencing his academic career, Paul worked in a large professional services firm. He
remains active in the accounting profession through his involvement with McGrathNicol’s Financial Crime Exchange. Paul
was also previously involved in Chartered Accountants Australia and New Zealand’s CA Program.
 ABOUT THE AUTHORS xv

Helen Thorne
Helen has a BEc and DipAcc from Flinders University, and a PhD from the University of Adelaide.
She was Professor and Head of the International Graduate School of Business at the University of
South Australia. Helen has also held appointments in the Graduate School of Management and the
Commerce Department at the University of Adelaide.
Her research focused on contemporary approaches to management accounting, including
activity-based costing and strategic performance measurement systems, and she has published in a
number of journals including Journal of Accounting Literature; Journal of Cost Management; Advances
in Management Accounting; and Australian Accounting Review.
Before commencing her academic career, Helen worked as a management accountant with a
major international company. Since then she has maintained her interests in the ‘real world’. She is a
past member of CPA Australia and has undertaken consulting work in management accounting for a number of organisations
in the manufacturing and service industries.
ACKNOWLEDGMENTS
We would like to thank a number of people who have helped us with the development of this textbook, including the
hundreds of management accounting students we have taught over many years and the numerous managers and management
accountants with whom we have interacted. Their enthusiasm, comments, questions and experience have assisted our
understanding and appreciation of management accounting. We also thank our academic colleagues from around Australia
and New Zealand who have provided feedback or reviewed parts of the manuscript. They include the following:

Zahir Ahmed, Auckland University of Technology

Ranjith Appuhami, Macquarie University
Mamun Billah, Western Sydney University
Amanda Carter, University of South Australia
Thusitha Dissanayake, Deakin University
Simon Fung, Deakin University
Peter Graham, University of Canberra
Kate Hogarth, Queensland University of Technology
Amrinder Khosa, Monash University
Kathy Michael, Victoria University
Carly Moulang, Monash University
Matthew Peters, University of Queensland
Sophia Su, Macquarie University
Greg White, Curtin University

The authors and publisher would also like to thank the team at leading business advisory firm KordaMentha for supplying
several Real Life cases for this edition.

KordaMentha
KordaMentha is an independent and trusted firm providing specialist corporate, forensic,
real estate and restructuring services. We help clients grow and maximise value, protect
from financial loss and reputational damage and help recover value at the most critical times. With diverse experience—in
finance and real estate to law enforcement and the c-suite—and a team of specialists extending across Asia-Pacific, we apply a
different mindset to our work. Our collaborative approach leverages experience across all levels from graduates to experts as
we work together to solve the challenges facing corporations, financiers, lawyers, private investors and government clients.
On every occasion, we provide bold and impactful solutions delivering growth, certainty and value for all involved.
 CHAPTER 1 Management accounting: information for creating value and managing resources 11

Management accountants within organisations

To appreciate the management accountant’s role in an organisation, we need to understand how organisations
are structured and where the accounting staff may be located. However, the structures of organisations vary
considerably and frequently change. Many large Australian businesses are structured with a corporate head LO 1.4
office and a series of operating divisions. These divisions may relate to different geographical locations
of the company—for example, the South Australian State Emergency Service has 10 regional divisions.
Alternatively, they may focus on different product markets—Wesfarmers’ divisions include Chemicals, Energy
and Fertilisers, and Industrial and Safety. Organisational structures often focus on significant functions,
especially at the corporate level. For example, the organisational structure of the Commonwealth Bank
includes Business and Private Banking, Institutional Banking and Markets, and Retail Banking Services
units. The units within divisions may also be structured in many ways.

The accounting function

Most large Australian organisations have a ‘finance function’, which is the group of staff who undertake
a variety of accounting activities. Within the finance function, the senior accountant may have one of a
number of different titles, including chief financial officer (CFO), financial controller, finance manager,
financial analyst, business analyst, general manager of accounting and group accountant. (Indeed, the Real
Life titled ‘The accountant in the modern business environment’ in the section ‘Management accounting
processes and techniques’ indicates more creative titles, such as strategic resource manager and e-commerce
strategist!) The CFO is usually responsible for both management accounting and financial accounting
activities. As the organisation’s most senior management accountant, the CFO acts as an advisor to
managers. Moreover, most CFOs influence resource management decisions across all management levels
and functional areas of the organisation. CFOs are usually important members of the senior management
team. In recent years, former accountants have served as chief executives in companies such as BTR Nylex,
Coca-Cola Amatil and Foster’s.
In some businesses, accounting staff may be found in each operating division, as well as at the corporate
level. Accounting staff may be located close to the operations of the business. For example, some accountants
may be located within the factory. This allows them to work more closely with operations managers and
other employees.
In some organisations, accountants are clearly designated as either management accountants or financial
accountants. In other businesses the distinction may be blurred, with many accountants being responsible for
both functions. However, it should also be noted that the various processes and techniques that we describe
as management accounting may be undertaken by managers in other areas of a business. For example, the
design and operation of performance measurement systems, an important aspect of management accounting,
may involve managers in the human resource management area. A new costing system may be designed
and initiated by production engineers. Clearly, management accountants have an important role to play in
coordinating many aspects of the management accounting system, and as a part of the management team.
However, we should not necessarily assume that they are the sole custodians of management accounting
systems or information across every organisation! In the appendix to this chapter you can read about the
changes that have taken place in the positioning of management accounting in organisations over the past
few decades.
The Real Life titled ‘The accountant in the modern business environment’ in the section ‘Management
accounting processes and techniques’ outlines some of the changing skills and roles of accountants in
organisations.

Management accounting processes and techniques

So far in this chapter we have explained that management accounting is focused on the effective and efficient
management of resources to support managers in their quest for improved customer value and shareholder
value. But what are the processes and techniques that management accounting uses to achieve this? LO 1.5
Random documents with unrelated
content Scribd suggests to you:
much poor and nasty milk in England, that rickets in one shape or
another is so prevalent?
When will mothers arouse from their slumbers, rub their eyes, and
see clearly the importance of the subject? When will they know that
all the symptoms of rickets I have just enumerated usually proceed
from the want of nourishment, more especially from the want of
genuine and of an abundance of milk? There are, of course, other
means of warding off rickets besides an abundance of nourishing
food, such as thorough ablution, plenty of air, exercise, play, and
sunshine; but of all these splendid remedies, nourishment stands at
the top of the list.
I do not mean to say that rickets always proceeds from poorness
of living—from poor milk. It sometimes arises from scrofula, and is
an inheritance of one or of both the parents.
Rickety children, if not both carefully watched and managed,
frequently, when they become youths, die of consumption. A mother,
who has for some time neglected the advice I have just given, will
often find, to her grievous cost, that the mischief has, past remedy,
been done, and that it is now “too late!—too late!”
271. How may a child be prevented from becoming Rickety? or, if
he be Rickety, how ought he to be treated?
If a child be predisposed to be rickety, or if he be actually rickety,
attend to the following rules:
Let him live well, on good nourishing diet, such as on tender
rump-steaks, cut very fine, and mixed with mashed potatoes, crumb
of bread, and with the gravy of the meat. Let him have, as I have
before advised, an abundance of good new milk—a quart or three
pints during every twenty-four hours. Let him have milk in every
form—as milk gruel, Du Barry’s Arabica revalenta made with milk,
batter and rice puddings, suet-pudding, bread and milk, etc.
To harden the bones, let lime-water be added to the milk (a
tablespoonful to each teacupful of milk).
Let him have a good supply of fresh, pure, dry air. He must almost
live in the open air—the country, if practicable, in preference to the
town, and the coast in summer and autumn. Sea bathing and sea
breezes are often, in these cases, of inestimable value.
 He ought not, at an early age, to be allowed to bear his weight
upon his legs. He must sleep on a horse-hair mattress, and not on a
feather bed. He should use, every morning, cold baths in the
summer, and tepid baths in the winter, with bay salt (a handful)
dissolved in the water.
Friction with the hand must, for half an hour at a time, every night
and morning, be sedulously applied to the back and to the limbs. It is
wonderful how much good in these cases friction does.
Strict attention ought to be paid to the rules of health as laid down
in these Conversations. Whatever is conducive to the general health
is preventive and curative of rickets.
Books, if he be old enough to read them, should be thrown aside;
health, and health alone, must be the one grand object.
The best medicines in these cases are a combination of cod-liver
oil and the wine of iron, given in the following manner: Put a
teaspoonful of wine of iron into a wineglass, half fill the glass with
water, sweeten it with a lump or two of sugar, then let a teaspoonful
of cod-liver oil swim on the top; let the child drink it all down
together, twice or three times a day. An hour after a meal is the best
time to give the medicine, as both iron and cod-liver oil sit better on
a full than on an empty stomach. The child in a short time will
become fond of the above medicine, and will be sorry when it is
discontinued.
A case of rickets requires great patience and steady perseverance;
let, therefore, the above plan have a fair and long-continued trial,
and I can then promise that there will be every probability that great
benefit will be derived from it.
272. If a child be subject to a scabby eruption about the mouth,
what is the best local application?
Leave it to Nature. Do not, on any account, apply any local
application to heal it; if you do, you may produce injury; you may
either bring on an attack of inflammation, or you may throw him into
convulsions. No! This “breaking-out” is frequently a safety-valve, and
must not therefore be needlessly interfered with. Should the eruption
be severe, reduce the child’s diet; keep him from butter, from gravy,
and from fat meat, or, indeed, for a few days from meat altogether;
and give him mild aperient medicine; but, above all things, do not
quack him either with calomel or with gray powder.
273. Will you have the goodness to describe the eruption on the
face and on the head of a young child, called Milk-Crust or Running
Scall?
Milk-crust is a complaint of very young children—of those who are
cutting their teeth—and as it is a nasty-looking complaint, and
frequently gives a mother a great deal of trouble, of anxiety, and
annoyance, it will be well that you should know its symptoms, its
causes, and its probable duration.
Symptoms.—When a child is about nine months or a year old,
small pimples are apt to break out around the ears, on the forehead,
and on the head. These pimples at length become vesicles (that is to
say, they contain water), which run into one large one, break, and
form a nasty dirty-looking yellowish, and sometimes greenish scab,
which scab is moist, indeed, sometimes quite wet, and gives out a
disagreeable odor, and which is sometimes so large on the head as
actually to form a skull-cap, and so extensive on the face as to form a
mask! These, I am happy to say, are rare cases. The child’s beauty is,
of course, for a time completely destroyed, and not only his beauty,
but his good temper; for as the eruption causes great irritation and
itching, he is constantly clawing himself, and crying with annoyance
a great part of the day, and sometimes also of the night, the eruption
preventing him from sleeping. It is not contagious, and soon after he
has cut the whole of his first set of teeth, it will get well, provided it
has not been improperly interfered with.
Causes.—Irritation from teething; stuffing him with overmuch
meat, thus producing a humor, which Nature tries to get rid of by
throwing it out on the surface of the body, the safest place she could
fix on for the purpose, hence the folly and danger of giving medicines
and applying external applications to drive the eruption in.
“Diseased nature oftentimes breaks forth in strange eruptions,”[264]
and cures herself in this way, if she be not too much interfered with,
and if the eruption be not driven in by injudicious treatment. I have
known in such cases disastrous consequences to follow over-
officiousness and meddlesomeness. Nature is trying all she can to
drive the humor out, while some wiseacres are doing all they can to
drive the humor in.
 Duration.—As milk-crust is a tedious affair, and will require a
variety of treatment, it will be necessary to consult an experienced
medical man; and although he will be able to afford great relief, the
child will not, in all probability, be quite free from the eruption until
he has cut the whole of his first set of teeth—until he be upwards of
two years and a half old—when, with judicious and careful treatment,
it will gradually disappear, and eventually leave not a trace behind.
It will be far better to leave the case alone—to get well of itself
rather than to try to cure the complaint either by outward
applications or by strong internal medicines; “the remedy is often
worse than the disease,” of this I am quite convinced.
274. Have you any advice to give me as to my conduct toward my
medical man?
Give him your entire confidence. Be truthful and be candid with
him. Tell him the truth, the whole truth, and nothing but the truth.
Have no reservations; give him, as near as you can, a plain,
unvarnished statement of the symptoms of the disease. Do not
magnify, and do not make too light of any of them. Be prepared to
state the exact time the child first showed symptoms of illness. If he
have had a shivering fit, however slight, do not fail to tell your
medical man of it. Note the state of the skin; if there be a “breaking-
out,” be it ever so trifling, let it be pointed out to him. Make yourself
acquainted with the quantity and with the appearance of the urine,
taking care to have a little of it saved, in case the doctor may wish to
see and examine it. Take notice of the state of the motions—their
number during the twenty-four hours, their color, their smell, and
their consistence, keeping one for his inspection. Never leave any of
these questions to be answered by a servant; a mother is the proper
person to give the necessary and truthful answers, which answers
frequently decide the fate of the patient. Bear in mind, then, a
mother’s untiring care and love, attention and truthfulness,
frequently decide whether, in a serious illness, the little fellow shall
live or die! Fearful responsibility!
A medical man has arduous duties to perform; smooth, therefore,
his path as much as you can, and you will be amply repaid by the
increased good he will be able to do your child. Strictly obey a
doctor’s orders—in diet, in medicine, in everything. Never throw
obstacles in his way. Never omit any of his suggestions; for depend
upon it, that if he be a sensible man, directions, however slight,
ought never to be neglected; bear in mind, with a judicious medical
man,—
 “That nothing walks with aimless feet.”[265]

If the case be severe, requiring a second opinion, never of your

own accord call in a physician without first consulting and advising
with your own medical man. It would be an act of great discourtesy
to do so. Inattention to the foregoing advice has frequently caused
injury to the patient, and heart-burnings and ill will among doctors.
Speak, in the presence of your child, with respect and kindness of
your medical man, so that the former may look upon the latter as a
friend—as one who will strive, with God’s blessing, to relieve his pain
and suffering. Remember the increased power of doing good the
doctor will have if the child be induced to like, instead of dislike, him.
Not only be careful that you yourself speak before your child
respectfully and kindly of the medical man, but see that your
domestics do so likewise; and take care that they are never allowed to
frighten your child, as many silly servants do, by saying that they will
send for the doctor, who will either give him nasty medicine, or will
perform some cruel operation upon him. A nurse-maid should, then,
never for one moment be permitted to make a doctor an object of
terror or of dislike to a child.
Send, whenever it be practicable, for your doctor early in the
morning, as he will then make his arrangements accordingly, and
can by daylight better ascertain the nature of the complaint, more
especially if it be a skin disease. It is utterly impossible for him to
form a correct opinion of the nature of a “breaking-out” either by gas
or by candle-light. If the illness come on at night, particularly if it be
ushered in either with a severe shivering, or with any other urgent
symptom, no time should be lost, be it night or day, in sending for
him.

WARM BATHS.

275. Have the goodness to mention the complaints of a child for

which warm baths are useful?
1. Convulsions; 2. Pains in the bowels, known by the child drawing
up his legs, screaming violently, etc.; 3. Restlessness from teething;
4. Flatulence. The warm bath acts as a fomentation to the stomach
and the bowels, and gives ease where the usual remedies do not
rapidly relieve.
276. Will you mention the precautions and the rules to be
observed in putting a child into a warm bath?
Carefully ascertain before he be immersed in the bath that the
water be neither too hot nor too cold. Carelessness, or over-anxiety
to put him in the water as quickly as possible, has frequently, from
his being immersed in the bath when the water was too hot, caused
him great pain and suffering. From 96 to 98 degrees of Fahrenheit is
the proper temperature of a warm bath. If it be necessary to add
fresh warm water, let him be either removed the while, or let it not
be put in when very hot; for if boiling water be added to increase the
heat of the bath, it naturally ascends, and may scald him. Again, let
the fresh water be put in at as great a distance from him as possible.
The usual time for him to remain in a bath is a quarter of an hour or
twenty minutes. Let the chest and the bowels be rubbed with the
hand while he is in the bath. Let him be immersed in the bath as high
up as the neck, taking care that he be the while supported under the
armpits, and that his head be also rested. As soon as he comes out of
the bath he ought to be carefully but quickly rubbed dry; and, if it be
necessary to keep up the action on the skin, he should be put to bed,
between the blankets; or, if the desired relief has been obtained,
between the sheets, which ought to have been previously warmed,
where, most likely, he will fall into a sweet refreshing sleep.

WARM EXTERNAL APPLICATIONS.

277. In case of a child suffering pain either in his stomach or in

his bowels, or in case he has a feverish cold, can you tell me of the
best way of applying heat to them?
In pain, either of the stomach or of the bowels, there is nothing
usually affords greater or speedier relief than the external
application of heat. The following are four different methods of
applying heat: 1. A bag of hot salt—that is to say, powdered table salt
—put either into the oven or into a frying-pan, and thus made hot,
and placed in a flannel bag, and then applied, as the case may be,
either to the stomach or to the bowels. Hot salt is an excellent
remedy for these pains. 2. An india-rubber hot water bottle,[266] half
filled with hot water—it need not be boiling—applied to the stomach
or to the bowels will afford great comfort. 3. Another, and an
excellent remedy for these cases, is a hot bran poultice. The way to
make it is as follows: Stir bran into a vessel containing either a pint
or a quart (according to size of poultice required) of boiling water,
until it be of the consistence of a nice soft poultice, then put it into a
flannel bag and apply it to the part affected. When cool, dip it from
time to time in hot water. 4. In case a child has a feverish cold,
especially if it be attended, as it sometimes is, with pains in the
bowels, the following is a good external application: Take a yard of
flannel, fold it three widths, then dip it in very hot water, wring it out
tolerably dry, and apply it evenly and neatly round and round the
bowels; over this, and to keep it in its place and to keep in the
moisture, put on a dry flannel bandage, four yards long and four
inches wide. If it be put on at bedtime, it ought to remain on all
night. Where there are children, it is desirable to have the yard of
flannel and the flannel bandage in readiness, and then a mother will
be prepared for emergencies. Either the one or the other, then, of the
above applications will usually, in pains of the stomach and bowels,
afford great relief. There is one great advantage of the external
application of heat—it can never do harm; if there be inflammation,
it will do good; if there be either cramps or spasms of the stomach, it
will be serviceable; if there be colic, it will be one of the best remedies
that can be used; if it be a feverish cold, by throwing the child into a
perspiration, it will be useful.
It is well for a mother to know how to make a white-bread
poultice; and as the celebrated Abernethy was noted for his poultices,
I will give you his directions, and in his very words: “Scald out a
basin, for you can never make a good poultice unless you have
perfectly boiling water, then, having put in some hot water, throw in
coarsely crumbled bread, and cover it with a plate. When the bread
has soaked up as much water as it will imbibe, drain off the
remaining water, and there will be left a light pulp. Spread it a third
of an inch thick on folded linen, and apply it when of the
temperature of a warm bath. It may be said that this poultice will be
very inconvenient if there be no lard in it, for it will soon get dry; but
this is the very thing you want, and it can easily be moistened by
dropping warm water on it, while a greasy poultice will be moist, but
not wet.”[267]

ACCIDENTS.

278. Supposing a child to cut his finger, what is the best

application?
There is nothing better than tying it up with rag in its blood, as
nothing is more healing than blood. Do not wash the blood away, but
apply the rag at once, taking care that no foreign substance be left in
the wound. If there be either glass or dirt in it, it will, of course, be
necessary to bathe the cut in warm water, to get rid of it before the
rag be applied. Some mothers use either salt, or Fryar’s Balsam, or
turpentine to a fresh wound; these plans are cruel and unnecessary,
and frequently make the cut difficult to heal. If it bleed
immoderately, sponge the wound freely with cold water. If it be a
severe cut, surgical aid, of course, will be required.
279. If a child receive a blow, causing a bruise, what had better be
done?
Immediately smear a small lump of fresh butter on the part
affected, and renew it every few minutes for two or three hours; this
is an old-fashioned, but a very good remedy. Olive oil may—if fresh
butter be not at hand—be used, or soak a piece of brown paper in
one-third of French brandy, and two-thirds of water, and
immediately apply it to the part; when dry renew it. Either of these
simple plans—the butter plan is the best—will generally prevent both
swelling and disfiguration.
A “Black Eye.”—If a child, or indeed any one else, receive a blow
over the eye, which is likely to cause a “black eye,” there is no remedy
superior to, nor more likely to prevent one, than well buttering the
parts for two or three inches around the eye with fresh butter,
renewing it every few minutes for the space of an hour or two; if such
be well and perseveringly done, the disagreeable appearance of a
“black eye” will in all probability be prevented. A capital remedy for a
“black eye” is the arnica lotion:
Take of—Tincture of Arnica, one ounce;
 Water, seven ounces:

To make a Lotion. The eye to be bathed, by means of a soft piece of linen rag,
with this lotion frequently; and, between times, let a piece of linen rag, wetted
in the lotion, be applied to the eye, and be fastened in its place by means of a
bandage.
The white lily leaf, soaked in brandy, is another excellent remedy
for the bruises of a child. Gather the white lily blossoms when in full
bloom, and pot them in a wide-mouthed bottle of brandy, cork the
bottle, and it will then always be ready for use. Apply a leaf to the
part affected, and bind it on either with a bandage or with a
handkerchief. The white lily root sliced is another valuable external
application for bruises.
280. If a child fall upon his head and be stunned, what ought to be
done?
If he fall upon his head and be stunned, he will look deadly pale,
very much as if he had fainted. He will in a few minutes, in all
probability, regain his consciousness. Sickness frequently
supervenes, which makes the case more serious, it being a proof that
injury, more or less severe, has been done to the brain; send,
therefore, instantly, for a medical man.
In the mean time, loosen both his collar and neckerchief, lay him
flat on his back, sprinkle cold water upon his face, open the windows
so as to admit plenty of fresh air, and do not let people crowd around
him, nor shout at him, as some do, to make him speak.
While he is in an unconscious state, do not on any account
whatever allow a drop of blood to be taken from him, either by
leeches or by bleeding; if you do, he will probably never rally, but will
most likely sleep “the sleep that knows no waking.”
281. A nurse sometimes drops an infant and injures his back;
what ought to be done?
Instantly send for a surgeon; omitting to have proper advice in
such a case has frequently made a child a cripple for life. A nurse
frequently, when she has dropped her little charge, is afraid to tell
her mistress; the consequences might then be deplorable. If ever a
child scream violently without any assignable cause, and the mother
is not able for some time to pacify him, the safer plan is that she send
for a doctor, in order that he might strip and carefully examine him;
much after-misery might often be averted if this plan were more
frequently followed.
282. Have you any remarks to make and directions to give on
accidental poisoning by lotions, by liniments, etc.?
It is a culpable practice of either a mother or nurse to leave
external applications within the reach of a child. It is also highly
improper to put a mixture and an external application (such as a
lotion or a liniment) on the same tray or on the same mantle-piece.
Many liniments contain large quantities of opium, a teaspoonful of
which would be likely to cause the death of a child. “Hartshorn and
oil,” too, has frequently been swallowed by children, and in several
instances has caused death. Many lotions contain sugar of lead,
which is also poisonous. There is not, fortunately, generally sufficient
lead in the lotion to cause death; but if there be not enough to cause
death, there may be more than enough to make the child very poorly.
All these accidents occur from disgraceful carelessness.
A mother or a nurse ought always, before administering a dose of
medicine to a child, to read the label on the bottle; by adopting this
simple plan many serious accidents and much after-misery might be
averted. Again, I say let every lotion, every liniment, and indeed
everything for external use, be either locked up or be put out of the
way, and far away from all medicine that is given by the mouth. This
advice admits of no exception.
If your child has swallowed a portion of a liniment containing
opium, instantly send for a medical man. In the mean time, force a
strong mustard emetic (composed of two teaspoonfuls of flour of
mustard, mixed in half a teacupful of warm water) down his throat.
Encourage the vomiting by afterward forcing him to swallow warm
water. Tickle the throat either with your finger or with a feather.
Souse him alternately in a hot and then in a cold bath. Dash cold
water on his head and face. Throw open the windows. Walk him
about in the open air. Rouse him by slapping him, by pinching him,
and by shouting to him; rouse him, indeed, by every means in your
power, for if you allow him to go to sleep, it will, in all probability, be
the sleep that knows no waking!
If a child has swallowed “hartshorn and oil,” force him to drink
vinegar and water, lemon-juice and water, barley-water, and thin
gruel.
 If he have swallowed a lead lotion, give him a mustard emetic, and
then vinegar and water, sweetened either with honey or with sugar,
to drink.
283. Are not Lucifer Matches poisonous?
Certainly, they are very poisonous; it is therefore desirable that
they should be put out of the reach of children. A mother ought to be
very strict with servants on this head. Moreover, lucifer matches are
not only poisonous but dangerous, as a child might set himself on
fire with them. A case bearing on the subject has just come under my
own observation. A little boy, three years old, was left alone for two
or three minutes, during which time he obtained possession of a
lucifer match, and struck a light by striking the match against the
wall. Instantly there was a blaze. Fortunately for him, in his fright, he
threw the match on the floor. His mother, at this moment, entered
the room. If his clothes had taken fire, which they might have done,
had he not thrown the match away, or if his mother had not been so
near at hand, he would, in all probability, have either been severely
burned, or have been burned to death.
284. If a child’s clothes take fire, what ought to be done to
extinguish them?
Lay him on the floor, then roll him either in the rug or in the
carpet, or in the door-mat, or in any thick article of dress you may
either have on, or have at hand—if it be woolen, so much the better;
or throw him down, and roll him over and over on the floor, as by
excluding the atmospheric air, the flame will go out: hence, the
importance of a mother cultivating presence of mind. If parents were
better prepared for such emergencies, such horrid disfigurations and
frightful deaths would be less frequent.
You ought to have a proper fire-guard before the nursery grate,
and should be strict in not allowing your child to play with fire. If he
still persevere in playing with it when he has been repeatedly
cautioned not to do so, he should be punished for his temerity. If
anything would justify corporal chastisement, it would surely be such
an act of disobedience. There are only two acts of disobedience that I
would flog a child for—namely, the playing with fire and the telling of
a lie! If after various warnings and wholesome corrections he still
persists, it would be well to let him slightly taste the pain of his doing
so, either by holding his hand for a moment very near the fire, or by
allowing him to slightly touch either the hot bar of the grate or the
flame of the candle. Take my word for it, the above plan will
effectually cure him—he will never do it again! It would be well for
the children of the poor to have pinafores made either of woolen or
of stuff materials. The dreadful deaths from burning, which so often
occur in winter, too frequently arise from cotton pinafores first
taking fire.[268]
If all dresses, after being washed, and just before being dried,
were, for a short time, soaked in a solution of tungstate of soda, such
clothes, when dried, would be perfectly fire-proof.
Tungstate of soda may be used either with or without starch; but
full directions for the using of it will, at the time of purchase, be
given by the chemist.
285. Is a burn more dangerous than a scald?
A burn is generally more serious than a scald. Burns and scalds are
more dangerous on the body, especially on the chest, than either on
the face or on the extremities. The younger the child, of course, the
greater is the danger.
Scalds, both of the mouth and of the throat, from a child drinking
boiling water from the spout of a tea-kettle, are most dangerous. A
poor person’s child is, from the unavoidable absence of the mother,
sometimes shut up in the kitchen by himself, and being very thirsty,
and no other water being at hand, he is tempted in his ignorance to
drink from the tea-kettle: if the water be unfortunately boiling, it will
most likely prove to him to be a fatal draught!
286. What are the best immediate applications to a scald or to a
burn?
There is nothing more efficacious than flour. It ought to be thickly
applied, over the part affected, and should be kept in its place either
with a rag and a bandage, or with strips of old linen. If this be done,
almost instantaneous relief will be experienced, and the burn or the
scald, if superficial, will soon be well. The advantage of flour as a
remedy is this, that it is always at hand. I have seen some extensive
burns and scalds cured by the above simple plan. Another excellent
remedy is cotton wool. The burn or the scald ought to be enveloped
in it; layer after layer should be applied until it be several inches
thick. The cotton wool must not be removed for several days.[269]
These two remedies, flour and cotton wool, may be used in
conjunction; that is to say, the flour may be thickly applied to the
scald or to the burn, and the cotton wool over all.
Prepared lard—that is to say, lard without salt[270]—is an admirable
remedy for burns and for scalds. The advantages of lard are: (1) It is
almost always at hand; (2) It is very cooling, soothing, and
unirritating to the part, and it gives almost immediate freedom from
pain; (3) It effectually protects and sheathes the burn or the scald
from the air; (4) It is readily and easily applied: all that has to be
done is to spread the lard either on pieces of old linen rag, or on lint,
and then to apply them smoothly to the parts affected, keeping them
in their places by means of bandages—which bandages may be
readily made from either old linen or calico shirts. Dr. John Packard,
of Philadelphia, was the first to bring this remedy for burns and
scalds before the public—he having tried it in numerous instances,
and with the happiest results. I myself have, for many years, been in
the habit of prescribing lard as a dressing for blisters, and with the
best effects. I generally advise equal parts of prepared lard and of
spermaceti cerate to be blended together to make an ointment. The
spermaceti cerate gives a little more consistence to the lard, which, in
warm weather, especially, is a great advantage.
Another valuable remedy for burns is, “carron oil;” which is made
by mixing equal parts of linseed oil and lime-water together in a
bottle, and shaking it up before using it.
Cold applications, such as cold water, cold vinegar and water, and
cold lotions, are most injurious, and, in many cases, even dangerous.
Scraped potatoes, sliced cucumber, salt, and spirits of turpentine,
have all been recommended; but, in my practice, nothing has been so
efficacious as the remedies above enumerated.
Do not wash the wound, and do not dress it more frequently than
every other day. If there be much discharge, let it be gently sopped
up with soft old linen rag; but do not, on any account, let the burn be
rubbed or roughly handled. I am convinced that, in the majority of
cases, wounds are too frequently dressed, and that the washing of
wounds prevents the healing of them. “It is a great mistake,” said
Ambrose Paré, “to dress ulcers too often, and to wipe their surfaces
clean, for thereby we not only remove the useless excrement, which
is the mud or sanies of ulcers, but also the matter which forms the
flesh. Consequently, for these reasons, ulcers should not be dressed
too often.”
The burn or the scald may, after the first two days, if severe,
require different dressings; but, if it be severe, the child ought of
course to be immediately placed under the care of a surgeon.
If the scald be either on the leg or on the foot, a common practice
is to take the shoe and the stocking off; in this operation, the skin is
also at the same time very apt to be removed. Now, both the shoe and
the stocking ought to be slit up, and thus be taken off, so that neither
unnecessary pain nor mischief may be caused.
287. If a bit of quicklime should accidentally enter the eye of my
child, what ought to be done?
Instantly, but tenderly remove, either by means of a camel’s-hair
brush or by a small spill of paper, any bit of lime that may adhere to
the ball of the eye, or that may be within the eye or on the eyelashes;
then well bathe the eye (allowing a portion to enter it) with vinegar
and water—one part of vinegar to three parts of water, that is to say,
a quarter fill a clean half-pint medicine bottle with vinegar and then
fill it up with spring water, and it will be ready for use. Let the eye be
bathed for at least a quarter of an hour with it. The vinegar will
neutralize the lime, and will rob it of its burning properties.
Having bathed the eye with the vinegar and water for a quarter of
an hour, bathe it for another quarter of an hour simply with a little
warm water; after which, drop into the eye two or three drops of the
best sweet oil, put on an eye-shade made of three thicknesses of linen
rag, covered with green silk, and then do nothing more until the
doctor arrives.
If the above rules be not promptly and properly followed out, the
child may irreparably lose his eyesight; hence the necessity of a
popular work of this kind, to tell a mother, provided immediate
assistance cannot be obtained, what ought instantly to be done; for
moments, in such a case, are precious.
While doing all that I have just recommended, let a surgeon be
sent for, as a smart attack of inflammation of the eye is very apt to
follow the burn of lime; but which inflammation will, provided the
previous directions have been promptly and efficiently followed out,
with appropriate treatment, soon subside.
 The above accident is apt to occur to a child who is standing near a
building when the slacking of quicklime is going on, and where
portions of lime, in the form of powder, are flying about the air. It
would be well not to allow a child to stand about such places, as
prevention is always better than cure. Quicklime is sometimes called
caustic lime: it well deserves its name, for it is a burning lime, and if
proper means be not promptly used, will soon burn away the sight.
288. “What is to be done in the case of Choking?”
Instantly put your finger into the throat and feel if the substance
be within reach; if it be food, force it down, and thus liberate the
breathing; should it be a hard substance, endeavor to hook it out; if
you cannot reach it, give a good smart blow or two with the flat of the
hand on the back; or, as recommended by a contributor to the
Lancet, on the chest, taking care to “seize the little patient, and place
him between your knees side ways, and in this or some other manner
to compress the abdomen [the belly], otherwise the power of the
blow will be lost by the yielding of the abdominal parietes [walls of
the belly], and the respiratory effort will not be produced.” If that
does not have the desired effect, tickle the throat with your finger, so
as to insure immediate vomiting, and the consequent ejection of the
offending substance.[271]
289. Should my child be bitten by a dog supposed to be mad, what
ought to be done?
Instantly well rub for the space of five of ten seconds—seconds, not
minutes—a stick of nitrate of silver (lunar caustic) into the wound.
The stick of lunar caustic should be pointed, like a cedar-pencil for
writing, in order the more thoroughly to enter the wound.[272] This, if
properly done directly after the bite, will effectually prevent
hydrophobia. The nitrate of silver acts not only as a caustic to the
part, but it appears effectually to neutralize the poison, and thus by
making the virus perfectly innocuous is a complete antidote. If it be
either the lip, or the parts near the eye, or the wrist, that have been
bitten, it is far preferable to apply the caustic than to cut the part out;
as the former is neither so formidable, nor so dangerous, nor so
disfiguring as the latter, and yet it is equally as efficacious. I am
indebted to the late Mr. Youatt, the celebrated veterinary surgeon,
for this valuable antidote or remedy for the prevention of the most
horrible, heart-rending, and incurable disease known. Mr. Youatt
had an immense practice among dogs as well as among horses. He
was a keen observer of disease, and a dear lover of his profession,
and he had paid great attention to rabies—dog madness. He and his
assistants had been repeatedly bitten by rabid dogs; but knowing
that he was in possession of an infallible preventive remedy, he never
dreaded the wounds inflicted either upon himself or upon his
assistants. Mr. Youatt never knew lunar caustic, if properly and
immediately applied, to fail. It is, of course, only a preventive. If
hydrophobia be once developed in the human system, no antidote
has ever yet, for this fell and intractable disease, been found.
While walking the London Hospitals, upwards of thirty-five years
ago, I received an invitation from Mr. Youatt to attend a lecture on
rabies—dog madness. He had, during the lecture, a dog present
laboring under incipient madness. In a day or two after the lecture,
he requested me and other students to call at his infirmary and see
the dog, as the disease was at that time fully developed. We did so,
and found the poor animal raving mad—frothing at the mouth, and
snapping at the iron bars of his prison. I was particularly struck with
a peculiar brilliancy and wildness of the dog’s eyes. He seemed as
though, with affright and consternation, he beheld objects unseen by
all around. It was pitiful to witness his frightened and anxious
countenance. Death soon closed the scene!
I have thought it my duty to bring the value of lunar caustic as a
preventive of hydrophobia prominently before your notice, and to
pay a tribute of respect to the memory of Mr. Youatt—a man of talent
and genius.
Never kill a dog supposed to be mad who has bitten either a child,
or any one else, until it has, past all doubt, been ascertained whether
he be really mad or not. He ought, of course, to be tied up, and be
carefully watched, and be prevented the while from biting any one
else. The dog, by all means, should be allowed to live at least for
some weeks, as the fact of his remaining will be the best guarantee
that there is no fear of the bitten child having caught hydrophobia.
There is a foolish prejudice abroad, that a dog, be he mad or not,
who has bitten a person ought to be immediately destroyed; that
although the dog be not at the time mad, but should at a future
period become so, the person who had been bitten when the dog was
not mad, would, when the dog became mad, have hydrophobia! It
seems almost absurd to bring the subject forward; but the opinion is
so very general and deep rooted, that I think it well to declare that
there is not the slightest foundation of truth in it, but that it is a
ridiculous fallacy!
A cat sometimes goes mad, and its bite may cause hydrophobia;
indeed, the bite of a mad cat is more dangerous than the bite of a
mad dog. A bite from a mad cat ought to be treated precisely in the
same manner—namely, with the lunar caustic—as for a mad dog.
A bite either from a dog or from a cat who is not mad, from a cat
especially, is often venomous and difficult to heal. The best
application is immediately to apply a large hot white-bread poultice
to the part, and to renew it every four hours; and, if there be much
pain in the wound, to well foment the part, every time before
applying the poultice, with a hot chamomile and poppy-head
fomentation.
Scratches of a cat are best treated by smearing, and that freely and
continuously for an hour, and then afterward at longer intervals,
fresh butter on the part affected. If fresh butter be not at hand, fresh
lard—that is to say, lard without salt—will answer the purpose. If the
pain of the scratch be very intense, foment the part affected with hot
water, and then apply a hot white-bread poultice, which should be
frequently renewed.
290. What is the best application in case of a sting either from a
bee or from a wasp?
Extract the sting, if it have been left behind, either by means of a
pair of dressing forceps, or by the pressure of the hollow of a small
key—a watch-key will answer the purpose; then, a little blue (which
is used in washing) moistened with water, should be immediately
applied to the part; or, apply a few drops of solution of potash,[273] or
“apply moist snuff or tobacco, rubbing it well in,”[274] and renew from
time to time either of them: if either of these be not at hand, either
honey, or treacle, or fresh butter, will answer the purpose. Should
there be much swelling or inflammation, apply a hot white-bread
poultice, and renew it frequently. In eating apricots, or peaches, or
other fruit, they ought to, beforehand, be carefully examined, in
order to ascertain that no wasp is lurking in them; otherwise, it may
sting the throat, and serious consequences will ensue.
 291. If a child receive a fall, causing the skin to be grazed, can you
tell me of a good application?
You will find gummed paper an excellent remedy; the way of
preparing it is as follows: Apply evenly, by means of a small brush,
thick mucilage of gum arabic to cap paper; hang it up to dry, and
keep it ready for use. When wanted, cut a portion as large as may be
requisite, then moisten it with your tongue, in the same manner you
would a postage stamp, and apply it to the grazed part. It may be
removed when necessary by simply wetting it with water. The part in
two or three days will be well. There is usually a margin of gummed
paper sold with postage stamps; this will answer the purpose equally
well. If the gummed paper be not at hand, then frequently, for the
space of an hour or two, smear the part affected with fresh butter.
292. In case of a child swallowing by mistake either laudanum, or
paregoric, or Godfrey’s Cordial, or any other preparation of opium,
what ought to be done?
Give, as quickly as possible, a strong mustard emetic; that is to
say, mix two teaspoonfuls of flour of mustard in half a teacupful of
water, and force it down his throat. If free vomiting be not induced,
tickle the upper part of the swallow with a feather; drench the little
patient’s stomach with large quantities of warm water. As soon as it
can be obtained from a druggist, give him the following emetic
draught:
Take of—Sulphate of Zinc, one scruple;
Simple Syrup, one drachm;
Distilled Water, seven drachms:

To make a Draught.
Smack his buttocks and his back; walk him, or lead him, or carry
him about in the fresh air; shake him by the shoulders; pull his hair;
tickle his nostrils; shout and holla in his ears; plunge him into a
warm bath and then into a cold bath alternately; well sponge his
head and face with cold water; dash cold water on his head, face, and
neck; and do not, on any account, until the effects of the opiate are
gone off, allow him to go to sleep; if you do, he will never wake again!
While doing all these things, of course, you ought to lose no time in
sending for a medical man.
 293. Have you any observations to make on parents allowing the
Deadly Nightshade—the Atropa Belladonna—to grow in their
gardens?
I wish to caution you not on any account to allow the Belladonna—
the Deadly Nightshade—to grow in your garden. The whole plant—
root, leaves, and berries—is poisonous; and the berries, being
attractive to the eye, are very alluring to children.
294. What is the treatment of poisoning by Belladonna?
Instantly send for a medical man; but, in the mean time, give an
emetic—a mustard emetic;—mix two teaspoonfuls of flour of
mustard in half a teacupful of warm water, and force it down the
child’s throat; then drench him with warm water, and tickle the
upper part of his swallow either with a feather or with the finger, to
make him sick; as the grand remedy is an emetic to bring up the
offending cause. If the emetic have not acted sufficiently, the medical
man when he arrives may deem it necessary to use the stomach-
pump; but remember not a moment must be lost, for moments are
precious in a case of belladonna poisoning, in giving a mustard
emetic, and repeating it again and again until the enemy be
dislodged. Dash cold water upon his head and face; the best way of
doing which is by means of a large sponge, holding his head and his
face over a wash-hand basin, half filled with cold water, and filling
the sponge from the basin, and squeezing it over his head and face,
allowing the water to continuously stream over them for an hour or
two, or until the effects of the poison have passed away. This
sponging of the head and face is very useful in poisoning by opium,
as well as in poisoning by belladonna; indeed, the treatment of
poisoning by the one is very similar to the treatment of poisoning by
the other. I, therefore, for the further treatment of poisoning by
belladonna, beg to refer you to a previous Conversation on the
treatment of poisoning by opium.
295. Should a child put either a pea or a bead, or any other
foreign substance, up the nose, what ought to be done?
Do not attempt to extract it yourself, or you might push it farther
in, but send instantly for a surgeon, who will readily remove it, either
with a pair of forceps, or by means of a bent probe, or with a director.
If it be a pea, and it be allowed for any length of time to remain in, it
will swell, and will thus become difficult to extract, and may produce
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