Cost and management accounting in early Victorian Britain: A Chandleresque analysis?

Management Accounting Research

Volumn 8, Issue 1, 1997, Pages 19-46

  Boyns, Trevor ^a   Edwards, John Richard ^a  

^a CARDIFF UNIVERSITY   (United Kingdom)

Author keywords

Change; Empirical study; History; Management accounting

Indexed keywords

EID: 0031097629     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.1996.0032     Document Type: Article

References (37)

1. GRO Glamorgan Record Office, Dowlais Iron Company papers (D/D G).
2. NLW National Library of Wales, Clark manuscripts.
3. Royal Commission on Children's Employment in Mines and Manufactories, P. P. 1842, XVII.
4. Select Committee of the House of Lords on the Audit of Railway Accounts, P. P. 1849, X. Secondary
5. ACCA (Association of Certified and Corporate Accountants), 1954. Management Accounting. A concise appraisal, London, ACCA.
6. Alford, B. W. E., 1976. The Chandler thesis - some general observations, in Hannah, L. (ed.) Management Strategy and Business Development, London, Macmillan, pp. 52-70.
7. Armstrong, P., 1985. Changing management control strategies: the role of competition between accountancy and other organisational professions, Accounting, Organizations and Society, 10, 129-148.
8. Bessborough, Earl of (ed.), 1950. The Diaries of Lady Charlotte Guest, London, John Murray.
9. Boyns, T., 1983. A history of iron mining in south Wales c.1600 to 1976, Land and Minerals Surveying, October, 22-33.
10. Boyns, T. and Edwards, J. R., 1995. Accounting systems and decision-making in the mid-Victorian period: the case of the Consett Iron Company, Business History, 37(3), 28-51.
11. Boyns, T. and Edwards, J. R., 1996. The development of accounting in mid-nineteenth century Britain: a non-disciplinary view, Accounting, Auditing & Accountability, 9(3), 40-60.
12. Boyns, T., Thomas, D. and Baber, C., 1980. The iron, steel and tinplate industries, 1750-1914, in John, A. H. and Williams, G. (eds) Glamorgan County History vol. V: Industrial Glamorgan from 1700 to 1970, Cardiff, University of Wales Press, pp. 97-154.
13. Braverman, J., 1974. Labour and Monopoly Capital, New York, Monthly Review Press.
14. Bromwich, M. and Bhimani, A., 1989. Management Accounting: Evolution not Revolution, London, Chartered Institute of Management Accounting.
15. Chandler, A. D. Jr., 1962. Strategy and Structure: chapters in the history of the American industrial enterprise, Cambridge, MA, Harvard University Press.
16. Chandler, A. D. Jr., 1977. The Visible Hand: The managerial revolution in American Business, Cambridge, Massachusetts, The Belknap Press of Harvard University Press.
17. Chandler, A. D. Jr. with the assistance of Takashi Hikano, 1990. Scale and Scope: The Dynamics of Industrial Capitalism, Cambridge, Mass., The Belknap Press for Harvard University Press.
18. Edwards, J. R. and Baber, C., 1979. Dowlais Iron Company: accounting policies and procedures for profit measurement and reporting purposes, Accounting and Business Research, 9(34), 139-151.
19. Edwards, J. R. and Boyns, T. (1992). Industrial organization and accounting innovation: charcoal ironmaking in England 1690-1783, Management Accounting Research, 3, 151-169.
20. Edwards, J. R., Boyns, T. and Anderson, M., 1996. British cost accounting development: continuity and change, The Accounting Historians Journal, 22(2), 1-41.
21. Elsas, M., 1960. Iron in the making: Dowlais Iron Company letters, 1782-1860, Cardiff, Glamorgan County Council.
22. Erickson, C., 1959. British Industrialists: Steel and Hosiery 1850-1950, Cambridge, Cambridge University Press.
23. Ezzamel, M., Hoskin, K. and Macve, R., 1990. Managing it all by numbers: a review of Johnson & Kaplan's 'Relevance Lost', Accounting and Business Research, Spring, 153-166.
24. Hopper, T. and Armstrong, P., 1991. Cost accounting, controlling labour and the rise of conglomerates, Accounting, Organizations and Society, 16, 405-438.
25. Hopper, T., Storey, J. and Willmott, H., 1987. Accounting for accounting: towards the development of a dialectical View, Accounting, Organizations and Society, 12, 437-456.
26. Hoskin, K. and Macve, R., 1988. Accounting and the Examination: a Genealogy of Disciplinary Power, Accounting, Organizations and Society, 13, 105-136.
27. Hoskin, K. and Macve, R., 1992. The Genesis of Modern Cost Management: A Reappraisal of the Significance of European Initiatives. A paper presented at the EAA, 1992.
28. Hoskin, K. and Macve, R., 1994. Reappraising The Genesis of Managerialism. A Re-examination of the Role of Accounting at the Springfield Armory, 1815-1845, Accounting, Auditing and Accountability Journal, 7(2), 4-29.
29. ICAEW (Institute of Chartered Accountants in England & Wales), 1954. Management Accounting. An outline of its nature and purpose, London, ICAEW.
30. Johnson, H. T., 1972. Early cost accounting for internal management control: Lyman Mills in the 1850s, Business History Review, Winter, 466-474.
31. Johnson, H. T. and Kaplan, R., 1987. Relevance Lost: the rise and fall of management accounting, Boston, Harvard Business School Press.
32. Jones, E., 1987. A History of GKN vol. 1: Innovation and Enterprise, 1759-1918, London, Macmillan.
33. Lewis, M. J., 1983. G. T. Clark and the Dowlais Iron Company: An Entrepreneurial Study, unpublished thesis, University of Wales.
34. Owen, J., 1977. The History of the Dowlais Works 1759-1970, Risca, Starling Press.
35. Scapens, R. W., 1991. Management Accounting: A Review of Recent Developments, 2nd edition, London, Macmillan.
36. Williams, L. J., 1985. Entry on William Menelaus, in Jeremy, D. J. (ed.) Dictionary of Business Biography Volume 3, London, Butterworths.
37. Williamson O., 1980. The emergence of the invisible hand: implications for industrial organization, in Chandler, A. and Deams H. (eds) Managerial Hierarchies: Comparative Perspertives on the Rise of the Modern Business Enterprise, Cambridge, Mass., Harvard University Press.