메뉴 건너뛰기




Volumn 14, Issue 1, 2003, Pages 25-49

Costing, pricing and politics in the British steel industry, 1918-1967

Author keywords

Accounting change; Steel industry; Uniform costing

Indexed keywords


EID: 0037374513     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1044-5005(02)00033-1     Document Type: Review
Times cited : (15)

References (55)
  • 1
    • 0013499349 scopus 로고
    • A new system of cost-taking in trade
    • Addinsell, W., 1899. A new system of cost-taking in trade. The Accountant 25, 577-581.
    • (1899) The Accountant , vol.25 , pp. 577-581
    • Addinsell, W.1
  • 2
    • 0013498565 scopus 로고
    • Capital Investment in Steel: A Study of the United Steel Companies Ltd. Basil Blackwell, Oxford
    • Andrews, P.W.S., Brunner, E., 1951. Capital Investment in Steel: A Study of the United Steel Companies Ltd. Basil Blackwell, Oxford.
    • (1951)
    • Andrews, P.W.S.1    Brunner, E.2
  • 3
    • 85031213244 scopus 로고
    • BISF, The Iron and Steel Industry. Uniform Cost System The National Federation of Iron and Steel Manufacturers, London
    • BISF, 1935. The Iron and Steel Industry. Uniform Cost System. The National Federation of Iron and Steel Manufacturers, London.
    • (1935)
  • 4
    • 85031234987 scopus 로고
    • BISF, Examination into the Iron and Steel Industry. Report No. 9 on Uniform Costing, British Iron & Steel Federation, London
    • BISF, 1937. Examination into the Iron and Steel Industry. Report No. 9 on Uniform Costing, British Iron & Steel Federation, London.
    • (1937)
  • 5
    • 85031210687 scopus 로고
    • BISF, Uniform Cost System. The Iron & Steel Industry. British Iron & Steel Federation, London
    • BISF, 1958. Uniform Cost System. The Iron & Steel Industry. British Iron & Steel Federation, London.
    • (1958)
  • 6
    • 85031228712 scopus 로고
    • BISF, Uniform Cost System. The Iron & Steel Industry. British Iron & Steel Federation, London
    • BISF, 1967. Uniform Cost System. The Iron & Steel Industry. British Iron & Steel Federation, London.
    • (1967)
  • 7
    • 0013499767 scopus 로고
    • Uniform methods of costing
    • Blyth, J.R., 1923. Uniform methods of costing. The Cost Accountant 120-125.
    • (1923) The Cost Accountant , pp. 120-125
    • Blyth, J.R.1
  • 9
    • 0013537461 scopus 로고    scopus 로고
    • Budgets and budgetary control in British business to c. 1945
    • Boyns, T., 1998a. Budgets and budgetary control in British business to c. 1945. Accounting Business and Financial History 8, 261-301.
    • (1998) Accounting Business and Financial History , vol.8 , pp. 261-301
    • Boyns, T.1
  • 10
    • 0013465441 scopus 로고    scopus 로고
    • The development of costing in Britain, c. 1900-c. 1960
    • Boyns, T., 1998b. The development of costing in Britain, c. 1900-c. 1960. Entreprises et Histoire 20, 33-66.
    • (1998) Entreprises Et Histoire , vol.20 , pp. 33-66
    • Boyns, T.1
  • 11
    • 0004062148 scopus 로고
    • Accounting for British Steel
    • Aldershot, Gower. A Financial Analysis of the Failure of the British Steel Corporation 1967-1980, and Who was to Blame
    • Bryer, R.A., Brignall, T.J., Maunders, A.R., 1982. Accounting for British Steel. A Financial Analysis of the Failure of the British Steel Corporation 1967-1980, and Who was to Blame. Aldershot, Gower.
    • (1982)
    • Bryer, R.A.1    Brignall, T.J.2    Maunders, A.R.3
  • 13
    • 0013279568 scopus 로고
    • The Economic History of Steel Making 1867-1939. A Study in Competition
    • Cambridge University Press, Cambridge
    • Burn, D., 1961a. The Economic History of Steel Making 1867-1939. A Study in Competition. Cambridge University Press, Cambridge.
    • (1961)
    • Burn, D.1
  • 14
    • 0005579373 scopus 로고
    • The Steel Industry 1939-1959. A Study in Competition and Planning
    • Cambridge University Press, Cambridge
    • Burn, D., 1961b. The Steel Industry 1939-1959. A Study in Competition and Planning. Cambridge University Press, Cambridge.
    • (1961)
    • Burn, D.1
  • 15
    • 0003481735 scopus 로고
    • History of the British Steel Industry
    • Basil Blackwell, Oxford
    • Carr, J.C., Taplin, W., 1962. History of the British Steel Industry. Basil Blackwell, Oxford.
    • (1962)
    • Carr, J.C.1    Taplin, W.2
  • 16
    • 0003962548 scopus 로고
    • Studies in the Economics of Overhead Costs
    • University of Chicago Press, Chicago
    • Clark, J.M., 1923. Studies in the Economics of Overhead Costs. University of Chicago Press, Chicago.
    • (1923)
    • Clark, J.M.1
  • 17
    • 85031226839 scopus 로고
    • The Steel Industry, International Comparisons of Industrial Sector and Performance Cambridge University Press, London
    • Cockerill, A., Silberston, A., 1974. The Steel Industry, International Comparisons of Industrial Sector and Performance. Cambridge University Press, London.
    • (1974)
    • Cockerill, A.1    Silberston, A.2
  • 18
    • 0013464523 scopus 로고
    • Politics and Steel in Britain, 1967-1988
    • The Life and Times of the British Steel Corporation, Dartmouth Publishing, Dartmouth
    • Dudley, G.F., Richardson, J.J., 1990. Politics and Steel in Britain, 1967-1988. The Life and Times of the British Steel Corporation, Dartmouth Publishing, Dartmouth.
    • (1990)
    • Dudley, G.F.1    Richardson, J.J.2
  • 19
    • 0013500246 scopus 로고
    • The cost accountant of tomorrow
    • May
    • Dunkerley, R., 1931. The cost accountant of tomorrow. The Cost Accountant May, 343-344.
    • (1931) The Cost Accountant , pp. 343-344
    • Dunkerley, R.1
  • 20
    • 0013465442 scopus 로고
    • Cost accountancy: Its contribution to management and efficiency in the future
    • March-July
    • Dunkerley, R., 1944. Cost accountancy: its contribution to management and efficiency in the future. The Cost Accountant March-July, 52-57.
    • (1944) The Cost Accountant , pp. 52-57
    • Dunkerley, R.1
  • 21
    • 85031230641 scopus 로고    scopus 로고
    • Standard costing and budgetary control in the British iron and steel industry - A study of accounting change
    • in press
    • Edwards, J.R., Boyns, T., Matthews, M., in press. Standard costing and budgetary control in the British iron and steel industry-a study of accounting change. Accounting, Auditing and Accountability Journal.
    • Accounting, Auditing and Accountability Journal
    • Edwards, J.R.1    Boyns, T.2    Matthews, M.3
  • 22
    • 85036238124 scopus 로고    scopus 로고
    • Pricing services in the UK National Health Service
    • Ellwood, S.M., 1996a. Pricing services in the UK National Health Service. Financial Accountability and Management 12, 281-301.
    • (1996) Financial Accountability and Management , vol.12 , pp. 281-301
    • Ellwood, S.M.1
  • 23
    • 0030096101 scopus 로고    scopus 로고
    • Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency
    • Ellwood, S.M., 1996b. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research 7, 25-31.
    • (1996) Management Accounting Research , vol.7 , pp. 25-31
    • Ellwood, S.M.1
  • 24
    • 0004261202 scopus 로고
    • British Industrialists: Steel and Hosiery 1850-1950
    • Cambridge University Press, Cambridge
    • Erickson, C., 1959. British Industrialists: Steel and Hosiery 1850-1950. Cambridge University Press, Cambridge.
    • (1959)
    • Erickson, C.1
  • 25
    • 0013499351 scopus 로고
    • Some economic considerations bearing on costings
    • Hamilton, W.R., 1910. Some economic considerations bearing on costings. The Accountant 42, 200-206.
    • (1910) The Accountant , vol.42 , pp. 200-206
    • Hamilton, W.R.1
  • 26
    • 0003979188 scopus 로고
    • Industry and Empire: An Economic History of Britain Since 1750
    • Weidenfeld & Nicolson, London
    • Hobsbawm, E., 1968. Industry and Empire: An Economic History of Britain Since 1750. Weidenfeld & Nicolson, London.
    • (1968)
    • Hobsbawm, E.1
  • 27
    • 84989992896 scopus 로고
    • The Iron and Steel Board and Steel Pricing, 1953-1967
    • Howe, M., 1968. The Iron and Steel Board and Steel Pricing, 1953-1967. Scottish Journal of Political Economy 15, 43-67.
    • (1968) Scottish Journal of Political Economy , vol.15 , pp. 43-67
    • Howe, M.1
  • 28
    • 0013464189 scopus 로고
    • Developments in Cost Accounting
    • Report of the Cost Accounting Sub-committee of the Taxation and Financial Relations Committee, Gee, London ICAEW
    • ICAEW, 1947. Developments in Cost Accounting. Report of the Cost Accounting Sub-committee of the Taxation and Financial Relations Committee, Gee, London.
    • (1947)
  • 29
    • 0013538370 scopus 로고
    • Uniform Cost Accounting and the Principles of Cost Ascertainment
    • ICWA, The Institute of Cost and Works Accountants, London
    • ICWA, 1947. Uniform Cost Accounting and the Principles of Cost Ascertainment. The Institute of Cost and Works Accountants, London.
    • (1947)
  • 30
    • 0004148718 scopus 로고
    • Accounting, Costing and Cost Estimation, Welsh Industry: 1700-1830
    • University of Wales Press, Cardiff
    • Jones, H., 1985. Accounting, Costing and Cost Estimation, Welsh Industry: 1700-1830. University of Wales Press, Cardiff.
    • (1985)
    • Jones, H.1
  • 32
    • 0013467087 scopus 로고
    • Establishing the uniform cost system
    • Lazarus, A., 1922. Establishing the uniform cost system. The Accountant 66, 276-277.
    • (1922) The Accountant , vol.66 , pp. 276-277
    • Lazarus, A.1
  • 33
    • 0002582439 scopus 로고    scopus 로고
    • The business doctors: Accountants in British management from the nineteenth century to the present day
    • Matthews, D., 1998. The business doctors: accountants in British management from the nineteenth century to the present day. Business History 40, 72-103.
    • (1998) Business History , vol.40 , pp. 72-103
    • Matthews, D.1
  • 34
    • 0013524980 scopus 로고    scopus 로고
    • Oral history, accounting history and an interview with Sir John Grenside
    • Matthews, D., 2000. Oral history, accounting history and an interview with Sir John Grenside. Accounting Business and Financial History 10, 57-83.
    • (2000) Accounting Business and Financial History , vol.10 , pp. 57-83
    • Matthews, D.1
  • 36
    • 85031228489 scopus 로고
    • Ministry of Reconstruction, Report of the Committee on Trusts. Cd. 9236
    • Ministry of Reconstruction, 1919. Report of the Committee on Trusts. Cd. 9236.
    • (1919)
  • 37
    • 0031101029 scopus 로고    scopus 로고
    • Market pressures and the development of costing practice: The emergence of uniform costing in the U.K. printing industry
    • Mitchell, F., Walker, S.P., 1997. Market pressures and the development of costing practice: the emergence of uniform costing in the U.K. printing industry. Management Accounting Research 8, 75-101.
    • (1997) Management Accounting Research , vol.8 , pp. 75-101
    • Mitchell, F.1    Walker, S.P.2
  • 38
    • 0010992101 scopus 로고
    • Uniform Cost Accounting and the Classification and Coding of Accounts
    • Gee, London
    • Most, K.S., 1961. Uniform Cost Accounting and the Classification and Coding of Accounts. Gee, London.
    • (1961)
    • Most, K.S.1
  • 39
    • 0013528856 scopus 로고    scopus 로고
    • NHS, NHS Executive
    • NHS, 2001. Costing Manual. NHS Executive.
    • (2001) Costing Manual
  • 40
    • 0003408372 scopus 로고
    • Management Accounting: An Historical Perspective
    • Macmillan, London
    • Parker, R.H., 1969. Management Accounting: An Historical Perspective. Macmillan, London.
    • (1969)
    • Parker, R.H.1
  • 41
    • 0347889127 scopus 로고
    • Sir William Barclay Peat (1852-1936) accountant. D.J. Jeremy (Ed.), (M-R) Butterworths, London
    • Parker, R.H., 1985. Sir William Barclay Peat (1852-1936) accountant. D.J. Jeremy (Ed.), Dictionary of Business Biography, vol.4 (M-R). Butterworths, London, pp. 602-604.
    • (1985) Dictionary of Business Biography , vol.4 , pp. 602-604
    • Parker, R.H.1
  • 42
    • 0013537462 scopus 로고
    • Colvilles and the Scottish Steel Industry
    • Clarendon Press, Oxford
    • Payne, P.L., 1979. Colvilles and the Scottish Steel Industry. Clarendon Press, Oxford.
    • (1979)
    • Payne, P.L.1
  • 43
    • 85031212713 scopus 로고    scopus 로고
    • Recording an Empire: An Accounting History of Imperial Chemical Industries Ltd 1926-1976. Institute of Chartered Accountants of Scotland, Glasgow
    • Pearcy, J., 2001. Recording an Empire: An Accounting History of Imperial Chemical Industries Ltd 1926-1976. Institute of Chartered Accountants of Scotland, Glasgow.
    • (2001)
    • Pearcy, J.1
  • 45
    • 0013464192 scopus 로고
    • The Nationalised Industries. Policies and Performance Since 1968. Martin Robertson, Oxford
    • Pryke, R., 1981. The Nationalised Industries. Policies and Performance Since 1968. Martin Robertson, Oxford.
    • (1981)
    • Pryke, R.1
  • 46
    • 85031231702 scopus 로고    scopus 로고
    • Interview with David Pugh, 22 May 2001, incorporating comments in correspondence from him dated 12 June 2001
    • Pugh, D., 2001. Interview with David Pugh, 22 May 2001, incorporating comments in correspondence from him dated 12 June 2001.
    • (2001)
    • Pugh, D.1
  • 48
    • 0010986870 scopus 로고
    • Uniform costing - A survey
    • and 237-253
    • Solomons, D., 1950. Uniform costing-a survey. Economica 17, pp. 237-253 and 386-401.
    • (1950) Economica , vol.17 , pp. 386-401
    • Solomons, D.1
  • 49
    • 0002692492 scopus 로고
    • The historical development of costing
    • D. Solomons (Ed.), Sweet & Maxwell, London
    • Solomons, D., 1952. The historical development of costing. In: D. Solomons (Ed.), Studies in Costing. Sweet & Maxwell, London, pp.1-52.
    • (1952) Studies in Costing , pp. 1-52
    • Solomons, D.1
  • 50
    • 85031212754 scopus 로고
    • The Stock Exchange Official Intelligence, Spottiswoode, Ballantyne & Co., London and Liverpool
    • The Stock Exchange Official Intelligence, 1921. Spottiswoode, Ballantyne & Co., London and Liverpool.
    • (1921)
  • 51
    • 0003963660 scopus 로고
    • Business, Banking and Politics. The Case of British Steel, 1918-1939
    • Harvard University Press, Cambridge, MA
    • Tolliday, S., 1987. Business, Banking and Politics. The Case of British Steel, 1918-1939. Harvard University Press, Cambridge, MA.
    • (1987)
    • Tolliday, S.1
  • 52
    • 0013465443 scopus 로고
    • The History of British Steel
    • Weidenfeld & Nicolson, London
    • Vaizey, J., 1974. The History of British Steel. Weidenfeld & Nicolson, London.
    • (1974)
    • Vaizey, J.1
  • 54
    • 0004289037 scopus 로고
    • Centre for International Education and Research in Accounting, Champaign, IL
    • Wells, M.C., 1978. Accounting for Common Costs. Centre for International Education and Research in Accounting, Champaign, IL.
    • (1978) Accounting for Common Costs
    • Wells, M.C.1
  • 55
    • 0004095773 scopus 로고
    • British Business History, 1720-1994
    • Manchester University Press, Manchester
    • Wilson, J.F., 1995. British Business History, 1720-1994. Manchester University Press, Manchester.
    • (1995)
    • Wilson, J.F.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.