The transfer of management accounting practices from London counting houses to the British North American fur trade

Accounting, Business and Financial History

Volumn 15, Issue 2, 2005, Pages 101-119

  Spraakman, Gary ^a   Margret, Julie ^b  

^a YORK UNIVERSITY   (Canada)

^b DEAKIN UNIVERSITY   (Australia)

Author keywords

Counting houses; Hudson's Bay Company; Management accounting; Technology transfer

Indexed keywords

EID: 21144448479     PISSN: 09585206     EISSN: None     Source Type: Journal    
DOI: 10.1080/09585200500121108     Document Type: Review

References (52)

1. Baker, N. (1971) Government and Contractors: The British Treasury and War Supplies, 1775-1783 (London: Athlone).
2. Campbell, M. W. (1962) McGillivray: Lord of the Northwest (Toronto: Clarke, Irwin & Company).
3. Carlos, A. M. & Nicholas, S. (1988) Giants of an earlier capitalism: the chartered trading companies as modern multinationals, Business History Review, 62, pp. 398-419.
4. Carlos, A. M. & Van Stone, J. L. (1996) Stock transfer patterns in the Hudson's Bay Company: a study of the English capital market in operation, 1670-1730, Business History, 38, pp. 15-39.
5. Chapman, S. (1992) Merchant Enterprise in Britain: From the Industrial Revolution to World War I (Cambridge: Cambridge University Press).
6. Cobb, I., Helliar, C. & Innes, J. (1995) Management accounting change in a bank, Management Accounting Research, 6, pp. 155-175.
7. Coues, E. (Ed.) (1897/1965) The Manuscript Journals of Alexander Henry and of David Thompson, 1799-1814, Vol. 1 (Minneapolis, MN: Ross & Haines).
8. Daniels, G. W. (1923) The trading accounts of a London merchant in 1794, Economic Journal, 33, pp. 516-522.
9. Edwards, J. R. & Greener, H. T. (2003) Introducing 'mercantile' bookkeeping into British central Government, 1828-1844, Accounting and Business Research, 33, pp. 51-64.
10. Fleming, R. H. (1930) The origin of 'Sir Alexander Mackenzie and Company', Canadian Historical Review, 9. pp. 137-155.
11. Fleming, R. H. (1931) McTavish Frobisher and Company of Montreal, Canadian Historical Review, 10. pp. 136-152.
12. Fleming, R. H. (1932) Phyn, Ellice and Company of Schenectady, Contributions to Canadian Economics, 4, pp. 7-41.
13. Galbraith, J. S. (1976) The Little Emperor: Governor Simpson of the Hudson's Bay Company (Toronto: Macmillan).
14. Hancock, D. (1995) Citizens of the World: London Merchants and the Integration of the British Atlantic Community, 1735-1785 (Cambridge: Cambridge University Press).
15. Hudson's Bay Company Archives, Manitoba Archives, Winnipeg, Manitoba, Canada.
16. Hunter, S. L. (1972) The Scottish Education System, 2nd Edition (Oxford: Pergamon Press).
17. Innes, J. & Mitchell, F. (1990) The process of change in management accounting: some field study evidence, Management Accounting Research, 1, pp. 3-19.
18. Jeremy, D. J. (Ed.) (1991) International Technology Transfer: Europe, Japan and the USA, 1700-1914 (Aldershot: Edward Elgar).
19. Johnson, H. T. & Kaplan, R. S. (1987) Relevance Lost: The Rise and Fall of Management Accounting (Boston, MA: Harvard Business School Press).
20. Jones, G. (2000) Merchants to Multinationals: British Trading Companies in the Nineteenth and Twentieth Centuries (Oxford: Oxford University Press).
21. Jones, S. R. H. & Ville, S. P. (1996) Efficient transactors or rent-seeking monopolists? The rationale for early chartered trading companies, Journal of Economic History, 56, pp. 898-915.
22. Markus, M. L. & Pfeffer, J. (1983) Power and the design and implementation of accounting and control systems, Accounting, Organizations and Society, 8, pp. 205-218.
23. McCalman, I. (Ed). (1991) The Horrors of Slavery and Other Writings by Robert Wedderburn (Kingston, Jamaica: Ian Randle Publishers).
24. Mepham, M. J. (1988) The Scottish enlightenment and the development of accounting, Accounting Historians Journal, 15, pp. 151-176.
25. Merk, F. (Ed.) (1931) Fur Trade and Empire (Cambridge, MA: Harvard University Press).
26. Milgrom, P. & Roberts, J. (1992) Economics, Organization and Management (Englewood Cliffs, NJ: Prentice Hall).
27. Newman, P. C. (1991) Company of Adventurers, Vol. III: Merchant Princes (Markham, ON: Penguin Books).
28. Orbell, J. & Turton, A. (2001) British Banking: A Guide to Historical Records (Aldershot: Ashgate Publishing Limited).
29. Pares, R. (1956) A London West-India merchant house, 1740-1769, in: R. Pares & A. J. P. Taylor (Eds) Essays Presented to Sir Lewis Namier (London: Macmillan).
30. Pares, R. (1960) Merchants and planters, Economic History Review, Supplement, No. 4 (Cambridge: Cambridge University Press).
31. Pares, R. (1968) A West-India Fortune (Hamden, CN: Archon Books).
32. Parker, L. D. (1999) Historiography for the new millennium: adventures in accounting and management, Accounting History, NS 4, pp. 11-42.
33. Pollard, S. (1965) The Genesis of Modem Management: A Study of the Industrial Revolution in Great Britain (Cambridge, MA: Harvard University Press).
34. Price, J. M. (1973) Joshua Johnson in London, 1771-1775: credit and commercial organization in British Chesapeake trade, in: A. Whiteman, J. S. Bromley & P. G. M. Dickson (Eds) Essays in Eighteenth-Century History Presented to Dame Lucy Sutherland, pp. 153-180 (Oxford: Clarendon Press).
35. Price, J. M. (1977) One family empire: the Russell-Lee-Clerk connection in Maryland, Britain, and India, 1707-1857, Maryland Historical Magazine, 72, pp. 165-225.
36. Price, J. M. (Ed.) (1979) Joshua Johnson's Letterbook, 1771-1774: Letters from a Merchant in London to his Partners in Maryland (London: London Record Society).
37. Price, J. M. (1986) Directions for the conduct of a merchant's counting house, 1766, Business History, 28, pp. 134-150.
38. Price, J. M. (1992) Perry of London: A Family and a Firm on the Seaborne Frontier, 1615-1753 (Cambridge, MA: Harvard University Press).
39. Price, J. M. & Clemens, P. G. E. (1987) A revolution of scale in overseas trade: British firms in the Chesapeake trade, 1675-1775, Journal of Economic History, 47, pp. 1-43.
40. Rich, E. E. (1960a) Hudson's Bay Company, 1670-1870, Vol. I: 1670-1763 (Toronto: McClelland and Stewart).
41. Rich, E. E. (1960b) Hudson's Bay Company, 1670-1870, Vol. II: 1763-1820 (Toronto: McClelland and Stewart).
42. Roberts, R. (1992) Schroders: Merchants & Bankers (Basingstoke and London: Macmillan Press).
43. Scapens, R. W. & Roberts, J. (1993) Accounting and control: a case study of resistance to accounting change, Management Accounting Research, 4, pp. 1-32.
44. Schoemaker, P. J. H. (1990) Strategy, complexity and economic rent, Management Science, 36, pp. 1178-1192.
45. Sheridan, R. B. (1973) Sugar and Slavery: An Economic History of the British West Indies, 1623-1775 (Baltimore, MD: John Hopkins University Press).
46. Spraakman, G. (1999) Management accounting at the historical Hudson's Bay Company: a comparison to 20th century practices, Accounting Historians Journal, 26, pp. 35-64.
47. Spraakman, G. (2000) The development of management accounting at the Hudson's Bay Company, 1670-1820, Accounting History, NS 5, pp. 59-84.
48. Spraakman, G. (2002) A critique of Milgrom and Robert's treatment of incentives vs bureaucratic controls in the British North American fur trade, Journal of Management Accounting Research, 14, pp. 135-151.
49. Spraakman, G. & Davidson, R. (1998) Transaction cost economics as a predictor of management accounting practices at the Hudson's Bay Company, 1860 to 1914, Accounting History, NS 3, pp. 69-101.
50. Spraakman, G. & Margret, J. (2005) Sir George Simpson: nineteenth century fur trade governor and precursor of systematic management, Journal of Management History, 43, pp. 278-292.
51. Wallace, W. S. (Ed.) (1934) Documents Relating to the North West Company (Toronto: Champlain Society).
52. Wedderburn, A. (1898) The Wedderburn Book: A History of the Wedderbums in the Counties of Berwick and Forfar, 1296-1896, printed for private circulation, two volumes.