Separating the wheat from the chaff: FMS, flexibility and socio-organizational constraints

Technology Analysis and Strategic Management

Volumn 12, Issue 2, 2000, Pages 213-228

  Lee, Bill ^a  

^a UNIVERSITY OF SHEFFIELD   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

INDUSTRIAL PRACTICE; MANUFACTURING; WHEAT;

EID: 0034122935     PISSN: 09537325     EISSN: None     Source Type: Journal    
DOI: 10.1080/713698461     Document Type: Article

References (91)

1. R. Jaikumar, 'Flexible Manufacturing Systems: A Managerial Perspective', Working Paper 1-74-078, Division of Research, Harvard Business School, Cambridge, MA, 1984; R. Jaikumar, 'Post Industrial Manufacturing', Harvard Business Review, 64, 1986, pp. 69-76; B. Jones & P. Scott, 'Flexible Manufacturing Systems in Britain and the USA', New Technology: Work & Employment, 2, 1987, pp. 27-36.
2. R. Jaikumar, 'Flexible Manufacturing Systems: A Managerial Perspective', Working Paper 1-74-078, Division of Research, Harvard Business School, Cambridge, MA, 1984; R. Jaikumar, 'Post Industrial Manufacturing', Harvard Business Review, 64, 1986, pp. 69-76; B. Jones & P. Scott, 'Flexible Manufacturing Systems in Britain and the USA', New Technology: Work & Employment, 2, 1987, pp. 27-36.
3. R. Jaikumar, 'Flexible Manufacturing Systems: A Managerial Perspective', Working Paper 1-74-078, Division of Research, Harvard Business School, Cambridge, MA, 1984; R. Jaikumar, 'Post Industrial Manufacturing', Harvard Business Review, 64, 1986, pp. 69-76; B. Jones & P. Scott, 'Flexible Manufacturing Systems in Britain and the USA', New Technology: Work & Employment, 2, 1987, pp. 27-36.
4. Jaikumar, 1986, op. cit., Ref. 1, pp. 71-72; Jones & Scott, op. cit., Ref. 1, p. 35; see also, H. Rush & J. Bessant, 'Revolution in Three-quarter Time: Lessons from the Diffusion of Advanced Manfacturing Technologies', Technology Analysis & Strategic Management, 4, 1992, pp. 3-19, esp. p. 6.
5. Jaikumar, 1986, op. cit., Ref. 1, pp. 71-72; Jones & Scott, op. cit., Ref. 1, p. 35; see also, H. Rush & J. Bessant, 'Revolution in Three-quarter Time: Lessons from the Diffusion of Advanced Manfacturing Technologies', Technology Analysis & Strategic Management, 4, 1992, pp. 3-19, esp. p. 6.
6. Jaikumar, 1986, op. cit., Ref. 1, pp. 71-72; Jones & Scott, op. cit., Ref. 1, p. 35; see also, H. Rush & J. Bessant, 'Revolution in Three-quarter Time: Lessons from the Diffusion of Advanced Manfacturing Technologies', Technology Analysis & Strategic Management, 4, 1992, pp. 3-19, esp. p. 6.
7. B. Lee & B. Bowhill, 'Accounting for Manufacturing: Identifying the Links Between Markets, Production and Costing Systems', Engineering Management Journal, 7, 1997, pp. 182-188, esp. pp. 184-185.
8. B. Lee, 'The Justification and Monitoring of Advanced Manufacturing Technology. An Empirical Study of 21 Installations of Flexible Manufacturing Systems', Management Accounting Research, 7, 1996, pp. 95-118, esp. p. 105 et seq.; T. C. Jones & B. Lee, 'Accounting' Strategy & AMT Investment', Omega, International Journal of Management Science, 26, 1998, pp. 769-783, esp. pp. 773-774. A similar argument is implied by B. Jones, Forcing the Factory of the Future: Cybernation and Societal Institutions (Cambridge, Cambridge University Press, 1997), p. 130.
9. B. Lee, 'The Justification and Monitoring of Advanced Manufacturing Technology. An Empirical Study of 21 Installations of Flexible Manufacturing Systems', Management Accounting Research, 7, 1996, pp. 95-118, esp. p. 105 et seq.; T. C. Jones & B. Lee, 'Accounting' Strategy & AMT Investment', Omega, International Journal of Management Science, 26, 1998, pp. 769-783, esp. pp. 773-774. A similar argument is implied by B. Jones, Forcing the Factory of the Future: Cybernation and Societal Institutions (Cambridge, Cambridge University Press, 1997), p. 130.
10. B. Lee, 'The Justification and Monitoring of Advanced Manufacturing Technology. An Empirical Study of 21 Installations of Flexible Manufacturing Systems', Management Accounting Research, 7, 1996, pp. 95-118, esp. p. 105 et seq.; T. C. Jones & B. Lee, 'Accounting' Strategy & AMT Investment', Omega, International Journal of Management Science, 26, 1998, pp. 769-783, esp. pp. 773-774. A similar argument is implied by B. Jones, Forcing the Factory of the Future: Cybernation and Societal Institutions (Cambridge, Cambridge University Press, 1997), p. 130.
11. A. Genus, 'Walls and Bridges: Towards a Multi-disciplinary Approach to the Concept of Flexibility', Technology Analysis & Strategic Management, 7, 1995, pp. 287-306, esp. p. 290.
12. C. C. Gallagher, 'The History of Batch Production and Functional Layout', Confederation of Mechanical Engineers, 1980, pp. 73-76, esp. p. 73.
13. See B. Jones, op. cit., Ref. 4, p. 83 et seq. for developments in batch production.
14. T. Clarke, Flexible Specialisation as a Production Strategy: Programmable Technologies, Restructured Work Organisation, and Niche Marketing. A Case Study of the Volvo Uddevalla Plant (Nottingham, Nottingham Business School, 1990), p. 5.
15. For examples of preferable more anthropocentric forms of mass production, see F. E. Emery, 'The Assembly Line: Its Logic and Our Future', in: F. E. Emery (Ed.), Systems Thinking, Vol. 2 (Harmondsworth, Penguin, 1981), pp. 374-388; B. Coriat, 'The Restructuring of the Assembly Line: A New Economy of Time and Control', Capital and Class, 11, 1980, pp. 34-43.
16. For examples of preferable more anthropocentric forms of mass production, see F. E. Emery, 'The Assembly Line: Its Logic and Our Future', in: F. E. Emery (Ed.), Systems Thinking, Vol. 2 (Harmondsworth, Penguin, 1981), pp. 374-388; B. Coriat, 'The Restructuring of the Assembly Line: A New Economy of Time and Control', Capital and Class, 11, 1980, pp. 34-43.
17. R. Meegan, 'A Crisis of Mass Production?', in: J. Allen & D. Massey (Eds), The Economy in Question (London, Sage, 1988), pp. 136-188, esp. p. 167.
18. A. Smith, The Wealth of Nations (Harmondsworth, Penguin, 1976).
19. J. C. Panzar & R. D. Willig, 'Economies of Scope', AEA Papers & Proceedings, 71, May 1981, pp. 268-272.
20. C. Sabel, Work and Politics (Cambridge, Cambridge University Press, 1982); M. J. Piore & C. F. Sabel, The Second Industrial Divide (New York, Basic Books, 1984); M. J. Piore, 'Technological Trajectories and the Classical Revival in Economics', in: M. Storper & A. J. Scott (Eds) Pathways to Industrialization and Regional Development (London, Routledge, 1992), pp. 157-170.
21. C. Sabel, Work and Politics (Cambridge, Cambridge University Press, 1982); M. J. Piore & C. F. Sabel, The Second Industrial Divide (New York, Basic Books, 1984); M. J. Piore, 'Technological Trajectories and the Classical Revival in Economics', in: M. Storper & A. J. Scott (Eds) Pathways to Industrialization and Regional Development (London, Routledge, 1992), pp. 157-170.
22. C. Sabel, Work and Politics (Cambridge, Cambridge University Press, 1982); M. J. Piore & C. F. Sabel, The Second Industrial Divide (New York, Basic Books, 1984); M. J. Piore, 'Technological Trajectories and the Classical Revival in Economics', in: M. Storper & A. J. Scott (Eds) Pathways to Industrialization and Regional Development (London, Routledge, 1992), pp. 157-170.
23. S. Cole, B. McLean & M. Hadeshian, 'Flexible Manufacturing and Economic Recovery - Wood Products in Western New York', Technology Analysis & Strategic Management, 1, 1989, pp. 171-190; K. Starkey & A. McKinlay, Organisational Innovation: Competitive Strategy and the Management of Change in Four Major Companies (Aldershot, Avebury, 1988); K. Starkey & A. McKinlay, 'Beyond Fordism? Strategic Choice and Labour Relations in Ford UK', Industrial Relations Journal, 20, 1989, pp. 93-100; K. Starkey & C. Barnatt, 'Flexible Specialization and the Reconfiguration of Television Production in the UK', Technology Analysis & Strategic Management, 9, 1997, pp. 271-286; T. Clarke, op. cit., Ref. 8.
24. S. Cole, B. McLean & M. Hadeshian, 'Flexible Manufacturing and Economic Recovery - Wood Products in Western New York', Technology Analysis & Strategic Management, 1, 1989, pp. 171-190; K. Starkey & A. McKinlay, Organisational Innovation: Competitive Strategy and the Management of Change in Four Major Companies (Aldershot, Avebury, 1988); K. Starkey & A. McKinlay, 'Beyond Fordism? Strategic Choice and Labour Relations in Ford UK', Industrial Relations Journal, 20, 1989, pp. 93-100; K. Starkey & C. Barnatt, 'Flexible Specialization and the Reconfiguration of Television Production in the UK', Technology Analysis & Strategic Management, 9, 1997, pp. 271-286; T. Clarke, op. cit., Ref. 8.
25. S. Cole, B. McLean & M. Hadeshian, 'Flexible Manufacturing and Economic Recovery - Wood Products in Western New York', Technology Analysis & Strategic Management, 1, 1989, pp. 171-190; K. Starkey & A. McKinlay, Organisational Innovation: Competitive Strategy and the Management of Change in Four Major Companies (Aldershot, Avebury, 1988); K. Starkey & A. McKinlay, 'Beyond Fordism? Strategic Choice and Labour Relations in Ford UK', Industrial Relations Journal, 20, 1989, pp. 93-100; K. Starkey & C. Barnatt, 'Flexible Specialization and the Reconfiguration of Television Production in the UK', Technology Analysis & Strategic Management, 9, 1997, pp. 271-286; T. Clarke, op. cit., Ref. 8.
26. S. Cole, B. McLean & M. Hadeshian, 'Flexible Manufacturing and Economic Recovery - Wood Products in Western New York', Technology Analysis & Strategic Management, 1, 1989, pp. 171-190; K. Starkey & A. McKinlay, Organisational Innovation: Competitive Strategy and the Management of Change in Four Major Companies (Aldershot, Avebury, 1988); K. Starkey & A. McKinlay, 'Beyond Fordism? Strategic Choice and Labour Relations in Ford UK', Industrial Relations Journal, 20, 1989, pp. 93-100; K. Starkey & C. Barnatt, 'Flexible Specialization and the Reconfiguration of Television Production in the UK', Technology Analysis & Strategic Management, 9, 1997, pp. 271-286; T. Clarke, op. cit., Ref. 8.
27. S. Cole, B. McLean & M. Hadeshian, 'Flexible Manufacturing and Economic Recovery - Wood Products in Western New York', Technology Analysis & Strategic Management, 1, 1989, pp. 171-190; K. Starkey & A. McKinlay, Organisational Innovation: Competitive Strategy and the Management of Change in Four Major Companies (Aldershot, Avebury, 1988); K. Starkey & A. McKinlay, 'Beyond Fordism? Strategic Choice and Labour Relations in Ford UK', Industrial Relations Journal, 20, 1989, pp. 93-100; K. Starkey & C. Barnatt, 'Flexible Specialization and the Reconfiguration of Television Production in the UK', Technology Analysis & Strategic Management, 9, 1997, pp. 271-286; T. Clarke, op. cit., Ref. 8.
28. J. D. Goldhar & M. Jelenik, 'Plan for Economies of Scope', Harvard Business Review, 61, 1983, pp. 141-148; Jaikumar, 1984, op. cit., Ref. 1; Jaikumar, 1986, op. cit., Ref. 1; Jones & Scott, op. cit., Ref. 1; Rush & Bessant, op. cit., Ref. 2, pp. 11 & 15.
29. J. D. Goldhar & M. Jelenik, 'Plan for Economies of Scope', Harvard Business Review, 61, 1983, pp. 141-148; Jaikumar, 1984, op. cit., Ref. 1; Jaikumar, 1986, op. cit., Ref. 1; Jones & Scott, op. cit., Ref. 1; Rush & Bessant, op. cit., Ref. 2, pp. 11 & 15.
30. J. D. Goldhar & M. Jelenik, 'Plan for Economies of Scope', Harvard Business Review, 61, 1983, pp. 141-148; Jaikumar, 1984, op. cit., Ref. 1; Jaikumar, 1986, op. cit., Ref. 1; Jones & Scott, op. cit., Ref. 1; Rush & Bessant, op. cit., Ref. 2, pp. 11 & 15.
31. J. D. Goldhar & M. Jelenik, 'Plan for Economies of Scope', Harvard Business Review, 61, 1983, pp. 141-148; Jaikumar, 1984, op. cit., Ref. 1; Jaikumar, 1986, op. cit., Ref. 1; Jones & Scott, op. cit., Ref. 1; Rush & Bessant, op. cit., Ref. 2, pp. 11 & 15.
32. J. D. Goldhar & M. Jelenik, 'Plan for Economies of Scope', Harvard Business Review, 61, 1983, pp. 141-148; Jaikumar, 1984, op. cit., Ref. 1; Jaikumar, 1986, op. cit., Ref. 1; Jones & Scott, op. cit., Ref. 1; Rush & Bessant, op. cit., Ref. 2, pp. 11 & 15.
33. Rush & Bessant, op. cit., Ref. 2, p. 11.
34. Jaikumar, 1986, op. cit., Ref. 1, p. 72.
35. Jaikumar, 1986, op. cit., Ref. 1, pp. 71-72. See also Rush & Bessant, op. cit., Ref. 2, pp. 14-15.
36. Jaikumar, 1986, op. cit., Ref. 1, pp. 71-72. See also Rush & Bessant, op. cit., Ref. 2, pp. 14-15.
37. Jones & Scott, op. cit., Ref. 1, p. 35; see also, Jaikumar, 1986, op. cit., Ref. 1, p. 72.
38. Jones & Scott, op. cit., Ref. 1, p. 35; see also, Jaikumar, 1986, op. cit., Ref. 1, p. 72.
39. Rush & Besant, op. cit., Ref. 2, pp. 4 & 6.
40. K. Williams, T. Cutler, J. Williams & C. Haslam, 'The End of Mass Production?', Economy & Society, 16, 1987, pp. 517-555; S. Wood, 'The Transformation of Work?', in: S. Wood (Ed.), The Transformation of Work? Skill, Flexibility and the Labour Process (London, Unwin Hyman, 1989), pp. 1-43; C. Rowley, 'The Illusion of Flexible Specialization: The Case of the Domesticware Sector of the British Ceramics Industry', in: New Technology, Work & Employment, 9, 1994, pp. 127-139; C. Rowley, 'Flexible Specialization: Some Comparative Dimensions and Evidence from the Ceramic Tile Industry', New Technology, Work & Employment, 11, 1996, pp. 125-136.
41. K. Williams, T. Cutler, J. Williams & C. Haslam, 'The End of Mass Production?', Economy & Society, 16, 1987, pp. 517-555; S. Wood, 'The Transformation of Work?', in: S. Wood (Ed.), The Transformation of Work? Skill, Flexibility and the Labour Process (London, Unwin Hyman, 1989), pp. 1-43; C. Rowley, 'The Illusion of Flexible Specialization: The Case of the Domesticware Sector of the British Ceramics Industry', in: New Technology, Work & Employment, 9, 1994, pp. 127-139; C. Rowley, 'Flexible Specialization: Some Comparative Dimensions and Evidence from the Ceramic Tile Industry', New Technology, Work & Employment, 11, 1996, pp. 125-136.
42. K. Williams, T. Cutler, J. Williams & C. Haslam, 'The End of Mass Production?', Economy & Society, 16, 1987, pp. 517-555; S. Wood, 'The Transformation of Work?', in: S. Wood (Ed.), The Transformation of Work? Skill, Flexibility and the Labour Process (London, Unwin Hyman, 1989), pp. 1-43; C. Rowley, 'The Illusion of Flexible Specialization: The Case of the Domesticware Sector of the British Ceramics Industry', in: New Technology, Work & Employment, 9, 1994, pp. 127-139; C. Rowley, 'Flexible Specialization: Some Comparative Dimensions and Evidence from the Ceramic Tile Industry', New Technology, Work & Employment, 11, 1996, pp. 125-136.
43. K. Williams, T. Cutler, J. Williams & C. Haslam, 'The End of Mass Production?', Economy & Society, 16, 1987, pp. 517-555; S. Wood, 'The Transformation of Work?', in: S. Wood (Ed.), The Transformation of Work? Skill, Flexibility and the Labour Process (London, Unwin Hyman, 1989), pp. 1-43; C. Rowley, 'The Illusion of Flexible Specialization: The Case of the Domesticware Sector of the British Ceramics Industry', in: New Technology, Work & Employment, 9, 1994, pp. 127-139; C. Rowley, 'Flexible Specialization: Some Comparative Dimensions and Evidence from the Ceramic Tile Industry', New Technology, Work & Employment, 11, 1996, pp. 125-136.
44. Ingersoll Engineers, The FMS Report (Bedford, IFS Publications, 1982); Institution of Production Engineers, Flexible Manufacturing: A Guide (London, Institution of Production Engineers, 1986).
45. Ingersoll Engineers, The FMS Report (Bedford, IFS Publications, 1982); Institution of Production Engineers, Flexible Manufacturing: A Guide (London, Institution of Production Engineers, 1986).
46. S. Watanabe, Microelectronics, Automation and Employment in the Automobile Industry (New York, Wiley, 1985), p. 16.
47. Rush & Bessant, op. cit., Ref. 2, p. 3.
48. B. W. Small, 'Wealth Generation - Our Essential Task', Proceedings of the Institution of Mechanical Engineers, 197B, 1983, pp. 131-141, esp. p. 137.
49. N. E. D.C., Flexible Manufacturing Systems (London, National Economic Development Council, 1984), p. 20, emphasis added.
50. Lee, op. cit., Ref. 4; Jones & Lee, op. cit., Ref. 4.
51. Lee, op. cit., Ref. 4; Jones & Lee, op. cit., Ref. 4.
52. P. J. Scott, 'Craft Skills in Flexible Manufacturing Systems', Unpublished PhD thesis, University of Bath, 1987; Jones & Scott, op. cit., Ref. 1; Jones, op. cit., Ref. 4.
53. P. J. Scott, 'Craft Skills in Flexible Manufacturing Systems', Unpublished PhD thesis, University of Bath, 1987; Jones & Scott, op. cit., Ref. 1; Jones, op. cit., Ref. 4.
54. P. J. Scott, 'Craft Skills in Flexible Manufacturing Systems', Unpublished PhD thesis, University of Bath, 1987; Jones & Scott, op. cit., Ref. 1; Jones, op. cit., Ref. 4.
55. Lee, op. cit., Ref. 4, p. 105. A similar observation is made by H. Boer, 'Flexible Manufacturing Systems', in: J. Storey (Ed.), New Wave Manufacturing Strategies: Organizational and Human Resource Management Dimensions (London, Paul Chapman, 1994), pp. 80-102.
56. Lee, op. cit., Ref. 4, p. 105. A similar observation is made by H. Boer, 'Flexible Manufacturing Systems', in: J. Storey (Ed.), New Wave Manufacturing Strategies: Organizational and Human Resource Management Dimensions (London, Paul Chapman, 1994), pp. 80-102.
57. Jones & Lee, op. cit., Ref. 4, p. 773.
58. Lee, op. cit., Ref. 4, p. 106.
59. Ibid., p. 96.
60. See Lee & Bowhill, op. cit., Ref. 3, p. 183 for discussion of the relative flexibility of different computerized machine tool configurations.
61. J. S. Evans, 'Strategic Flexibility for High Technology Manoeuvres: A Conceptual Framework', Journal of Management Studies, 28, 1991, pp. 69-89, see p. 72.
62. Lee, op. cit., Ref. 4, pp. 112-114.
63. See Jones & Lee, op. cit., Ref. 4, pp. 776-777 for overview of FMS users attempts to align manufacturing strategy with business strategy.
64. K. Clarke, D. Ford, M. Saren & R. Thomas, 'Technology Strategy in UK Firms', Technology Analysis & Strategic Management, 7, 1995, pp. 169-190.
65. Jones, op. cit., Ref. 4, p. 215.
66. W. Curry, Management Strategy for IT: An International Perspective (London, Pitman, 1995); H. Mintzberg, The Rise and Fall of Strategic Planning (London, Prentice Hall, 1993); R. S. Wilson, 'Strategic Management Accounting', in: D. Ashton, T. Hopper & R. W. Scapens (Eds), Issues in Management Accounting, 2nd Edn (London, Prentice Hall, 1995), pp. 159-190, esp. p. 160.
67. W. Curry, Management Strategy for IT: An International Perspective (London, Pitman, 1995); H. Mintzberg, The Rise and Fall of Strategic Planning (London, Prentice Hall, 1993); R. S. Wilson, 'Strategic Management Accounting', in: D. Ashton, T. Hopper & R. W. Scapens (Eds), Issues in Management Accounting, 2nd Edn (London, Prentice Hall, 1995), pp. 159-190, esp. p. 160.
68. W. Curry, Management Strategy for IT: An International Perspective (London, Pitman, 1995); H. Mintzberg, The Rise and Fall of Strategic Planning (London, Prentice Hall, 1993); R. S. Wilson, 'Strategic Management Accounting', in: D. Ashton, T. Hopper & R. W. Scapens (Eds), Issues in Management Accounting, 2nd Edn (London, Prentice Hall, 1995), pp. 159-190, esp. p. 160.
69. R. S. Wilson, op. cit., Ref. 39, p. 160.
70. Lee & Bowhill, op. cit., Ref. 3, p. 183.
71. Cf. Scott, op. cit., Ref. 28, p. 154; Jones, op. cit., Ref. 4, p. 198.
72. Cf. Scott, op. cit., Ref. 28, p. 154; Jones, op. cit., Ref. 4, p. 198.
73. B. Jones, P. Scott, B. Bolton, A. Bramley & F. Manske, 'The British Engineer Problem: A Comparison of Careers, Employment and Skills', Bath University mimeo, Bath, 1994.
74. T. C.Jones, 'Accounting, Confusion and the Trusted Person', in: Proceedings of the Fourth Interdisciplinary Perspectives on Accounting Conference, Vol. 2 (Manchester, Manchester University, 1994), particularly pp. 2.2.5-2.2.7; D. Dugdale & T. C. Jones, 'Finance, Strategy and Trust in Investment Decisions', Management Accounting, 72, April 1994, pp. 52-56; see also Jones & Lee, op. cit., Ref. 4, pp. 778-780.
75. T. C.Jones, 'Accounting, Confusion and the Trusted Person', in: Proceedings of the Fourth Interdisciplinary Perspectives on Accounting Conference, Vol. 2 (Manchester, Manchester University, 1994), particularly pp. 2.2.5-2.2.7; D. Dugdale & T. C. Jones, 'Finance, Strategy and Trust in Investment Decisions', Management Accounting, 72, April 1994, pp. 52-56; see also Jones & Lee, op. cit., Ref. 4, pp. 778-780.
76. T. C.Jones, 'Accounting, Confusion and the Trusted Person', in: Proceedings of the Fourth Interdisciplinary Perspectives on Accounting Conference, Vol. 2 (Manchester, Manchester University, 1994), particularly pp. 2.2.5-2.2.7; D. Dugdale & T. C. Jones, 'Finance, Strategy and Trust in Investment Decisions', Management Accounting, 72, April 1994, pp. 52-56; see also Jones & Lee, op. cit., Ref. 4, pp. 778-780.
77. Jones et al., op. cit., Ref. 43.
78. D. Matthews, M. Anderson & J. R. Edwards, The Priesthood of Industry: The Rise of the Professional Accountant in British Management (Oxford, Oxford University Press, 1998), p. 161.
79. I. A. Glover & M. P. Kelly, Engineers in Britain: A Sociological Study of the Engineering Dimension (London, Allen & Unwin, 1987), p. 224.
80. D. Matthews et al., op. cit., Ref. 46, p. 161.
81. Ibid., p. 125.
82. J. Sizer, An Insight into Management Accounting (Harmondsworth, Penguin, 1975), p. 13.
83. J. Kitchen, Accounting: A Century of Development (Hull, Hull University, 1978), p. 7.
84. Matthews et al., op. cit., Ref. 46, p. 190.
85. P. Armstrong, 'Professional Knowledge and Social Mobility: Postwar Changes in the Knowledge Base of Management Accounting', Work, Employment & Society, 7, 1993, pp. 1-21, esp. p. 1.
86. G. Hanlon, The Commercialisation of Accountancy: Flexible Accumulation and the Transformation of the Service Class (Hampshire, St Martins Press, 1994), p. 44; Matthews et al., op. cit., Ref. 46, p. 171.
87. G. Hanlon, The Commercialisation of Accountancy: Flexible Accumulation and the Transformation of the Service Class (Hampshire, St Martins Press, 1994), p. 44; Matthews et al., op. cit., Ref. 46, p. 171.
88. B. Lee & M. Brooks, 'Changes in the Pattern of Recruitment of Training and Examination of ICAEW Students: For Whom the Pendulum Swings?', Journal of Applied Accounting Research, 5, December 1999, pp. 29-53.
89. Lee, op. cit., Ref. 4, p. 103.
90. Rush & Bessant, op. cit., Ref. 2, p. 12.
91. Matthews et al., op. cit., Ref. 46, pp. 190 & 225.