The Business Doctors: Accountants in British Management from the Nineteenth Century to the Present Day

Business History

Volumn 40, Issue 3, 1998, Pages 72-103

  Matthews, Derek ^a  

^a CARDIFF UNIVERSITY   (United Kingdom)

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EID: 0002582439     PISSN: 00076791     EISSN: 17437938     Source Type: Journal    
DOI: 10.1080/00076799800000221     Document Type: Article

References (192)

1. R.R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France, and Great Britain, 1880-1940 (Greenwich, CT, 1984), p.310.
2. D.J. Jeremy, Capitalists and Christians: Business Leaders and the Churches in Britain, 1900-1960 (Oxford, 1990), p.48.
3. D.C. Coleman, 'Gentlemen and Players', Economic History Review, 2nd series, Vol.XXVI (1973), pp.113 and 116.
4. M.J. Wiener, English Culture and the Decline of the Industrial Spirit, 1850-1980 (London, 1981), pp. 148-9.
5. T.R. Gourvish, 'British Business and the Transition to a Corporate Economy: Entrepreneurship and Management Structures', Business History, Vol.29 (1987), p.33.
6. Ibid., p.34.
7. A.D. Chandler, Scale and Scope: The Dynamics of Industrial Capitalism (Cambridge, MA, 1990), pp.240 and 287
8. D. Matthews, M. Anderson and J.R. Edwards, 'The Rise of the Accountant in British Management Hierarchies', Economic History Review, 2nd series, Vol.XLXX (Aug. 1997).
9. Ibid., pp.423-7.
10. R.R. Locke, Management and Higher Education since 1940: The Influence of America and Japan on West Germany, Great Britain, and France (Cambridge, 1989), p.234; C. Erickson, British Industrialists: Steel and Hosiery, 1850-1950 (Cambridge, 1959), pp.74, 194; B.W.E. Alford, 'The Chandler Thesis - Some General Observations', in L. Hannah (ed.), Management Strategy and Business Development: An Historical and Comparative Study (London, 1976), p.61.
11. R.R. Locke, Management and Higher Education since 1940: The Influence of America and Japan on West Germany, Great Britain, and France (Cambridge, 1989), p.234; C. Erickson, British Industrialists: Steel and Hosiery, 1850-1950 (Cambridge, 1959), pp.74, 194; B.W.E. Alford, 'The Chandler Thesis - Some General Observations', in L. Hannah (ed.), Management Strategy and Business Development: An Historical and Comparative Study (London, 1976), p.61.
12. R.R. Locke, Management and Higher Education since 1940: The Influence of America and Japan on West Germany, Great Britain, and France (Cambridge, 1989), p.234; C. Erickson, British Industrialists: Steel and Hosiery, 1850-1950 (Cambridge, 1959), pp.74, 194; B.W.E. Alford, 'The Chandler Thesis - Some General Observations', in L. Hannah (ed.), Management Strategy and Business Development: An Historical and Comparative Study (London, 1976), p.61.
13. For a more detailed discussion of the accountant's training and its critics, see D. Matthews, 'Accountants as Business Managers' (forthcoming).
14. Jeremy, Capitalists and Christians, p.48.
15. E. Jones, Accountancy and the British Economy, 1840-1980: The Evolution of Ernst & Whinney (London, 1981), p.65.
16. Ibid., pp.47 and 99.
17. F.R.M. de Paula, The Principals of Auditing: A Practical Manual for Students and Practitioners (London, 1947), p.24.
18. S. Chapman, Jesse Boot of Boots the Chemist (London, 1974), pp.121-2.
19. T.A.B. Corley, Quaker Enterprises in Biscuits: Huntley & Palmer of Reading, 1822-1972 (London, 1972), p.204.
20. Ibid., pp.174 and 206.
21. R.H. Parker, 'Sir William Barclay Peat (1852-1936): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography (London, 1985), vol.4, p.603; Hill Vellacott, Hill Vellacott - A Historical Account of Their Development Since 1788 (London, 1988), p.28.
22. R.H. Parker, 'Sir William Barclay Peat (1852-1936): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography (London, 1985), vol.4, p.603; Hill Vellacott, Hill Vellacott - A Historical Account of Their Development Since 1788 (London, 1988), p.28.
23. R.H. Parker, The Development of the Accountancy Profession in Britain to the Early Twentieth Century (London, 1986), p.42
24. Locke, End of the Practical Man, p.125.
25. E. Jones, True and Fair: A History of Price Waterhouse (London, 1995), pp.40 and 53.
26. T.C. Barker, Pilkington Brothers and the Glass Industry (London, 1960), p.166.
27. W. Medlam, Pannell Kerr Forster. A History of Pannell Fitzpatrick & Co. 1980 (London, 1980), p.7.
28. T. Boyns and J.R. Edwards, 'The Construction of Cost Accounting Systems in Britain to 1900: The Case of the Coal, Iron and Steel Industries', Business History, Vol.39 No.3 (1997). I am grateful to these authors for the following two references.
29. Shelton Iron, Steel and Coal Co., directors' minutes, 18 Feb. 1890 and 8 Sept. 1891.
30. Bolckow, Vaughan, & Co. Ltd, directors' minutes, 17 Oct. 1866, folios 287 and 294.
31. B.W.E. Alford, W.D. and H.O. Wills and the Development of the UK Tobacco Industry, 1786-1965 (London, 1973), pp.167, 331-2.
32. L.R. Dicksee, Auditing: A Practical Manual for Auditors (London, 1919), p.382.
33. Sir R. Kettle, Deloitte & Co. 1845-1956 (Oxford, 1957), p. 15.
34. J. Allured, A Short History of Ashworth Mosley & Co., Chartered Accountants: Manchester, 1825-1980 (London, 1980), p.2.
35. S.V.P. Cornwell, Curtis, Jenkins, Cornwell & Co.: A Study in Professional Origins, 1816-1966 (New York, 1991), p.74.
36. P.L. Cottrell, 'David Chadwick (1821-95): Company Promoter', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1984), p.163.
37. A.B. Richards, Touche Ross & Co., 1899-1981 - The Origins and Growth of the United Kingdom Firm (London, 1981), p.4; idem, 'Sir George Alexander Touche (1861-1935): Professional Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.5 (London, 1986), p.40.
38. A.B. Richards, Touche Ross & Co., 1899-1981 - The Origins and Growth of the United Kingdom Firm (London, 1981), p.4; idem, 'Sir George Alexander Touche (1861-1935): Professional Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.5 (London, 1986), p.40.
39. Accountant, 22 Oct. 1921, p.558; Edgar Jones, 'Ernest Cooper (1848-1926): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1984), p.779.
40. Accountant, 22 Oct. 1921, p.558; Edgar Jones, 'Ernest Cooper (1848-1926): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1984), p.779.
41. Ibid., p.559.
42. Cornwall, Curtis, Jenkins, Cornwell & Co., p.75.
43. Hill Vellacott, Hill Vellacott, p.28.
44. Kettle, Deloitte, p.15.
45. A.R. Holmes and E. Green, Midland: 150 Years of Banking Business (London, 1986), p.63.
46. Locke, End of the Practical Man, p.132.
47. P.L. Payne, Colvilles and the Scottish Steel Industry (Oxford, 1979), p. 189; S. Tolliday, Business, Banking and Politics: The Case of Steel, 1918-1936 (Cambridge, MA, 1987), pp.69 and 107.
48. P.L. Payne, Colvilles and the Scottish Steel Industry (Oxford, 1979), p. 189; S. Tolliday, Business, Banking and Politics: The Case of Steel, 1918-1936 (Cambridge, MA, 1987), pp.69 and 107.
49. Jones, Accountancy and the British Economy, p.161.
50. R. Winsbury, Thomson McLintock & Co. - The First Hundred Years (London, 1977), p.32; M. Bywater, 'Sir William McLintock (1873-1947): Accountant', in D.J. Jeremy, (ed.), Dictionary of Business Biography, vol.3 (London, 1985), pp.68-9.
51. R. Winsbury, Thomson McLintock & Co. - The First Hundred Years (London, 1977), p.32; M. Bywater, 'Sir William McLintock (1873-1947): Accountant', in D.J. Jeremy, (ed.), Dictionary of Business Biography, vol.3 (London, 1985), pp.68-9.
52. R.S. Sayers, Lloyds Bank in the History of English Banking (Oxford, 1957), p.268.
53. H. Barty-King, Girdle Round the Earth: The Story of Cable and Wireless and its Predecessors to Mark the Group's Jubilee, 1929-1979 (London, 1979), p.205.
54. Jones, Accountancy and the British Economy, p.148.
55. Ibid., pp.157-8.
56. Quoted in A.M. Carr-Saunders and P.A. Wilson, The Professions (London, 1933), pp.219-20.
57. C.D. McKenna, 'The Origins of Modern Management Consulting', Business and Economic History, Vol.24 No.1 (1995), p.54; Directory of Management Consultants in the U.K. (London, 1991).
58. C.D. McKenna, 'The Origins of Modern Management Consulting', Business and Economic History, Vol.24 No.1 (1995), p.54; Directory of Management Consultants in the U.K. (London, 1991).
59. Coopers & Lybrand Deloitte, Our Merger (London, 1990); Richards, Touche Ross, p.59; T.A. Wise, Peat, Marwick, Mitchell and Co.: 85 years (London, 1982), p.19.
60. Coopers & Lybrand Deloitte, Our Merger (London, 1990); Richards, Touche Ross, p.59; T.A. Wise, Peat, Marwick, Mitchell and Co.: 85 years (London, 1982), p.19.
61. Coopers & Lybrand Deloitte, Our Merger (London, 1990); Richards, Touche Ross, p.59; T.A. Wise, Peat, Marwick, Mitchell and Co.: 85 years (London, 1982), p.19.
62. Accountancy, Aug. 1988, p.94.
63. B. Reynolds, Excellence in Accountancy (London, 1993), p.19.
64. Matthews et al., 'The Rise of the Accountant in British Management Hierarchies', Table 4.
65. M. Anderson, 'The Representation of Accountants and other Professionals on the Boards of UK Companies, 1893-1993' (unpublished M. Phil. thesis, University of Wales College of Cardiff, 1995), p.151.
66. Data from the ICAEW Year-Book, cross-referenced with the Directory of Directors.
67. Data from the ICAEW Year-Book, cross-referenced with the Directory of Directors.
68. Sir H. Benson, Accounting for Life (London, 1989), p.223.
69. Sir H. Bellman, Bricks and Mortals: A Study of the Building Society Movement and the Story of the Abbey National Society, 1849-1949 (London, 1949), p.122.
70. M. Bywater, 'William Quilter (1808-88): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.4 (London, 1985), p.793.
71. R.P.T. Davenport-Hines, 'Sir John Sutherland Harmood-Banner (1847-1927): Accountant and Steel Manufacturer', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.2 (London, 1985), p.43.
72. Matthews et al., 'The Rise of the Accountant in British Management Hierarchies', Table 4.
73. Data from the ICAEW Year-Book cross-referenced with the Directory of Directors.
74. Data from the ICAEW Year-Book cross-referenced with the Directory of Directors.
75. M. Wilkins, 'The Free Standing Company, 1870-1914: An Important Type of British Foreign Direct Investment', Economic History Review, 2nd series, Vol.41 No.2 (1988), p.266.
76. C. Harvey and J. Press, 'The City and International Mining, 1870-1914', Business History, Vol. 32 (July 1990), p.98.
77. C. Schmitz, 'George Auldjo Jamieson', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.410.
78. R.P.T. Davenport-Hines, 'Andrew Wilson Tait (1876-1930): Accountant, Financier and Industrialist', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.5 (London, 1986), pp.429-33.
79. J.F. Wilson, Ferranti and the British Electrical Industry, 1864-1930 (Manchester, 1988), p.81.
80. Data from the Stock Exchange Year-Book cross-referenced with ICAEW Year-Book; L. Hannah, The Rise of the Corporate Economy (London, 2nd edn. 1983), p.23.
81. Data from the Stock Exchange Year-Book cross-referenced with ICAEW Year-Book; L. Hannah, The Rise of the Corporate Economy (London, 2nd edn. 1983), p.23.
82. Data from the Stock Exchange Year-Book cross-referenced with ICAEW Year-Book; L. Hannah, The Rise of the Corporate Economy (London, 2nd edn. 1983), p.23.
83. Hannah, Rise of the Corporate Economy, p.80. See also N.A.H. Stacey, English Accountancy: A Study in Social and Economic History, 1800-1954 (London, 1954), p.176; P. Armstrong, 'Changing Management Control Strategies: The Role of Competition between Accountancy and Other Organisational Professions', Accounting Organizations and Society, Vol.10 No.2 (1985), p.135.
84. Hannah, Rise of the Corporate Economy, p.80. See also N.A.H. Stacey, English Accountancy: A Study in Social and Economic History, 1800-1954 (London, 1954), p.176; P. Armstrong, 'Changing Management Control Strategies: The Role of Competition between Accountancy and Other Organisational Professions', Accounting Organizations and Society, Vol.10 No.2 (1985), p.135.
85. Hannah, Rise of the Corporate Economy, p.80. See also N.A.H. Stacey, English Accountancy: A Study in Social and Economic History, 1800-1954 (London, 1954), p.176; P. Armstrong, 'Changing Management Control Strategies: The Role of Competition between Accountancy and Other Organisational Professions', Accounting Organizations and Society, Vol.10 No.2 (1985), p.135.
86. Edgar Jones, 'Frederick Whinney (1829-1916): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.5 (London, 1986), p.767.
87. Jones, Accountancy and the British Economy, p.156.
88. Matthews et al., 'The Rise of the Accountant in British Management Hierarchies', Table 4.
89. Viney Merretts, At Your Service (London, 1974).
90. Directory of Directors; Who Was Who (1929-40), p.364.
91. Who Was Who (1971-1980), p.456; The Times, 5 Feb. 1971.
92. Who Was Who (1971-1980), p.456; The Times, 5 Feb. 1971.
93. Who's Who (1993), p.144;
94. Edgar Jones, 'Henry Alexander Benson: Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (1984), p.287.
95. Chandler, Scale and Scope, p.242.
96. O.R. Hobson, A Hundred Years of Halifax: The History of the Halifax Building Society, 1853-1953 (London, 1953), pp.16 and 53.
97. Mann Judd Gordon, [Interim account]... of a Going Concern; Some Essays on the History of the Firm of Mann Judd Gordon & Company (Glasgow, 1967), p.12.
98. Kettle, Deloitte, p.20.
99. Quoted in the Accountant, 21 July 1945, pp.37-8.
100. Gourvish, 'British Business', p.29.
101. S. Marriner, 'The Ministry of Munitions 1915-19 and Government Accounting Procedures', Accounting and Business Research (1980), p.132; A.A. Garrett, History of the Society of Incorporated Accountants, 1985-1957 (Oxford, 1961), p.102.
102. S. Marriner, 'The Ministry of Munitions 1915-19 and Government Accounting Procedures', Accounting and Business Research (1980), p.132; A.A. Garrett, History of the Society of Incorporated Accountants, 1985-1957 (Oxford, 1961), p.102.
103. J.D. Scott, Vickers: A History (London, 1962), pp.159 and 367; R.P.T. Davenport-Hines, 'Sir Mark Webster Jenkinson (1880-1935): Accountant and Industrialist', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.3 (London, 1985), p.485.
104. J.D. Scott, Vickers: A History (London, 1962), pp.159 and 367; R.P.T. Davenport-Hines, 'Sir Mark Webster Jenkinson (1880-1935): Accountant and Industrialist', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.3 (London, 1985), p.485.
105. Scott, Vickers, pp.260-61.
106. Tolliday, Business Banking and Politics, pp.71-8; Erickson, British Industrialists, pp.73-4, 198; As a percentage of all British steel manufacturers (chairmen, vice-chairmen, managing and joint managing directors or general managers where also a director), Erickson found none to be accountants in the period prior to 1895. Subsequently the ratio increased to one per cent (1900-1925), nine per cent (1935-47) and ten per cent by 1953.
107. Tolliday, Business Banking and Politics, pp.71-8; Erickson, British Industrialists, pp.73-4, 198; As a percentage of all British steel manufacturers (chairmen, vice-chairmen, managing and joint managing directors or general managers where also a director), Erickson found none to be accountants in the period prior to 1895. Subsequently the ratio increased to one per cent (1900-1925), nine per cent (1935-47) and ten per cent by 1953.
108. Jones, Accountancy and the British Economy, p.160.
109. Viney Merretts, At Your Service.
110. Kenneth Hudson, 'Sir John Keay (1894-1964): China Clay Industrialist', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.3 (London, 1985), pp.567-8.
111. C.W. Munn, 'Ian Wilson MacDonald', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), pp.412-13.
112. Who's Who (1993), p.188.
113. Ibid., p.713; Accountancy, April 1992, p.26.
114. Ibid., p.713; Accountancy, April 1992, p.26.
115. Accountancy (April 1992), p.27.
116. Who's Who (1993), p.482; Accountancy, July 1993, pp.29-30; Guardian, 9 June 1996.
117. Who's Who (1993), p.482; Accountancy, July 1993, pp.29-30; Guardian, 9 June 1996.
118. Who's Who (1993), p.482; Accountancy, July 1993, pp.29-30; Guardian, 9 June 1996.
119. ICAEW, List of Members (1902).
120. Grace, Darbyshire & Todd, A Short History of Grace, Darbyshire and Todd, Chartered Accountants of Bristol, 1818-1957 (Bristol, 1957), chap.4.
121. J.S. Boswell, Business Policies in the Making: Three Steel Companies Compared (London, 1983), p.64.
122. E. Jones, 'James Hornby Jolly (1887-1972): Industrialist', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.3 (London, 1985), p.524.
123. Corley, Quaker Enterprises, p.184.
124. R.A. Kaner, 'George James Harris (1895-1958): Chocolate Manufacturer', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.3 (London, 1985), pp.70-74.
125. T.A.B. Corley, A History of the Burmah Oil Company, vol.2: 1924-1966 (London, 1988).
126. R. Higham, 'Sir Gerard John Regis Leo d'Erlanger (1906-62): Airline Executive', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.2 (London, 1984), pp.77-9.
127. R.W. Ferrier, 'Sir Arthur Eric Courtney Drake, B.A. (1910- ): Petroleum Company Executive', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.2 (London, 1984), pp.169-72.
128. R. Higham, 'Sir Basil Smallpeice (1906- ): Management Accountant and Airline and Shipping Executive', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.5 (London, 1986), pp.190 and 192.
129. Erickson, British Industrialists, pp.27 and 62.
130. C. Shaw, 'Sir Robert Sainsbury (1906- ): Grocery Chain Proprietor', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.5 (London, 1986), pp.1-11.
131. Grace, Darbyshire & Todd, A Short History of Grace, Darbyshire and Todd, ch. 4.
132. Winsbury, Thomson McLintock, pp.30, 35.
133. Matthews et al., 'The Rise of the Accountant in British Management Hierarchies', Table 3.
134. Locke, End of the Practical Man, p.95; J. Kitchen, 'Frederic Rudolf Mackley de Paula (1882-1954): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.2 (London, 1984), pp.72 and 73.
135. Locke, End of the Practical Man, p.95; J. Kitchen, 'Frederic Rudolf Mackley de Paula (1882-1954): Accountant', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.2 (London, 1984), pp.72 and 73.
136. Accountant, 11 Jan. 1930, p.30.
137. C. Wilson, 'Management and Policy in Large-Scale Enterprise: Lever Brothers and Unilever, 1918-1938', in B. Supple (ed.), Essays in British Business History (Oxford, 1977), pp.207-9.
138. Accountancy (April 1992), p.27; R. Church, The Rise and Decline of the British Motor Industry (London, 1994), p.82.
139. Accountancy (April 1992), p.27; R. Church, The Rise and Decline of the British Motor Industry (London, 1994), p.82.
140. Quoted in G. Mills, On the Board (Aldershot, 1981), pp.205-6.
141. Who's Who (1993), p.737
142. Ibid., p.901.
143. Ibid., p.902; B. Ritchie and W. Goldsmith, The New Elite: The Secrets of Britain's Top Chief Executives' Success (London, 1987), pp.108 and 111.
144. Ibid., p.902; B. Ritchie and W. Goldsmith, The New Elite: The Secrets of Britain's Top Chief Executives' Success (London, 1987), pp.108 and 111.
145. Who's Who (1993), p.545.
146. Accountancy (March 1992), p.24.
147. Financial Times, 21 Oct. 1993.
148. H.G. Lazell, From Pills To Penicillin: The Beecham Story (London, 1975), p.163.
149. Who's Who (1993), p.1709.
150. W.D. Rubenstein, 'Sir John Reeves Ellerman (1862-1933): Shipping Magnate and Financier', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1984), pp.249, 255.
151. J. Kitchen and R.H. Parker, Accounting Thought and Education: Six English Pioneers (London, 1980), n.p.
152. The Times, 12 July 1966.
153. C. Baber and T. Boyns, 'Hodge, Sir Julian Stephen Alfred (1904- ): Banker', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.3 (London, 1985), pp.286-90.
154. Accountancy (Nov. 1991), p.24; Who's Who (1993), p.1642; The Director (June 1991), p.41.
155. Accountancy (Nov. 1991), p.24; Who's Who (1993), p.1642; The Director (June 1991), p.41.
156. Accountancy (Nov. 1991), p.24; Who's Who (1993), p.1642; The Director (June 1991), p.41.
157. Sunday Times, 26 Dec. 1993.
158. Accountancy (Jan. 1990).
159. Chandler, Scale and Scope, p.315; Jones, Accountancy and the British Economy, pp.159-60.
160. Chandler, Scale and Scope, p.315; Jones, Accountancy and the British Economy, pp.159-60.
161. R. Church, 'The Family Firm in Industrial Capitalism: International Perspectives on Hypotheses and History', Business History, Vol.35 No.4 (Oct. 1993), pp.36 and 39.
162. T.C. Barker, The Glass Makers: Pilkington: The Rise of an International Company, 1826-1976 (London, 1977), p.329.
163. Ibid., p.337.
164. Ibid., p.343.
165. H. Nockolds, 'Sir Arthur Bertram Waring (1902-74): Manufacturer of Electrical Engineering Components', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.5 (1986), pp.66-8.
166. H. Nockolds, Lucas: The First Hundred Years: Vol. 1: The King of the Road (Newton Abbot, 1976), p.252.
167. Ibid., p.195.
168. Ibid., p.224.
169. Chandler, Scale and Scope, p.310.
170. D.C. Coleman, Courtaulds: An Economic and Social History, vol.2 (Oxford, 1969), p.149.
171. Jones, Accountancy and the British Economy, p.158; Coleman, Courtaulds, pp.222, 224.
172. Jones, Accountancy and the British Economy, p.158; Coleman, Courtaulds, pp.222, 224.
173. Historical Record of the Census of Production, 1907-70 (1971) p.202.
174. Matthews et al., 'The Rise of the Accountant in British Management Hierarchies', Table 3.
175. C. Harvey and J. Press, 'Overseas Investment and the Professional Advance of British Metal Mining Engineers, 1851-1914', Economic History Review, 2nd series, Vol.42, No.1 (1989), pp.64-89.
176. Locke, End of the Practical Man, p.128.
177. P. Wardley, 'The Anatomy of Big Business: Aspects of Corporate Development in the Twentieth Century', Business History, Vol.33 No.2 (1991), p.280.
178. The prize for the most number of seats on the boards of the 50 largest companies in 1935 goes jointly to the Marquis of Reading and Sir Royden Thomas with four each, but up there with the leaders was the Scottish chartered accountant Charles Ker with three: the London Midland Railway, the North British & Merchantile Insurance company and Lloyds Bank.
179. Sargent Florence found that in 1936 eight per cent of the 2,150 directors in a sample of 463 companies had a title, 2.7 per cent were lawyers, 4.1 per cent were 'technical men' and 5.9 per cent were accountants. These 127 accountants implied that (depending how many boards had two or more accountants) a maximum of 27 per cent of companies then had an accountant on the board; P.S. Florence, 'The Statistical Analysis of Joint Stock Company Control', Journal of the Royal Statistical Society, Vol.40 No.1 (1947), p.15.
180. Ibid., p.15.
181. Coleman, 'Gentlemen and Players', p.116.
182. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
183. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
184. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
185. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
186. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
187. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
188. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
189. Davenport-Hines, 'Sir John Sutherland Harmood-Banner', p.43; Who Was Who (1929-40), p.364; C.W. Munn, 'James Ivory', in A. Slaven and S. Checkland (eds.), Dictionary of Scottish Business Biography, 1860-1960, vol.1 (Aberdeen, 1990), p.408; J.R. Edwards, 'Cooper, Sir Francis D'Arcy (1882-1941): Accountant and Industrial Manager', in D.J. Jeremy (ed.), Dictionary of Business Biography, vol.1 (London, 1985), p.781; Jones, Accountancy and the British Economy, pp.94-5; Higham, 'Sir Basil Smallpeice', p.190; Who Was Who (1971-80), p.317; Shaw, 'Sir Robert Sainsbury', p.1.
190. The Times, 5 Feb. 1971; Who's Who (1993), pp.145, 766, 1752, 482, 2036, 1227.
191. The Times, 5 Feb. 1971; Who's Who (1993), pp.145, 766, 1752, 482, 2036, 1227.
192. See K.M. Macdonald, 'Building Respectability', Sociology, Vol.23 No.1 (Feb. 1989), pp.55-80.