An imperial connection? Contrasting accounting practices in the coal mines of north-east England and nova scotia, 1825-1900

Accounting Historians Journal

Volumn 28, Issue 2, 2001, Pages 31-62

  Fleischman, Richard K ^a   Oldroyd, David ^b  

^a JOHN CARROLL UNIVERSITY   (United States)

^b UNIVERSITY OF NEWCASTLE   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85009371833     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.28.2.31     Document Type: Article

References (47)

1. Annisette, M. (1999), “Importing Accounting: The Case of Trinidad and Tobago,” Accounting Business & Financial History, Vol. 9, No. 1: 103-133.
2. Ashton, T.S. and Sykes, J. (1964), The Coal Industry of the Eighteenth Century, 2nd ed. (Manchester: Manchester University Press).
3. Boyns, T. (1993), “Cost Accounting in the South Wales Coal Industry, c. 1870-1914,” Accounting, Business & Financial History, Vol. 3, No. 3: 327-352.
4. Boyns, T. and Edwards, J.R. (1997), “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: 1-29.
5. Boyns, T., Edwards, J.R., and Nikitin, M. (1997a), “The Development of Industrial Accounting in Britain and France before 1880: A Comparative Study of Accounting Literature and Practice,” European Accounting Review, Vol. 6, No. 3: 393-437.
6. Boyns, T., Edwards, J.R., and Nikitin, M. (1997b), The Birth of Industrial Accounting in France and Britain (New York: Garland Publishing, Inc.).
7. Boyns, T. and Wale, J. (1996), “The Development of Management Information Systems in the British Coal Industry, c. 1880-1947,” Business History, Vol. 38, No. 2: 55-80.
8. Briston, R.J. and Kedslie, M.J.M. (1997), “The Internationalization of British Professional Accounting, The Role of Examination-exporting Bodies,” Accounting, Business & Financial History, Vol. 7, No. 2: 175-194.
9. Brown, R. (1871), The Coal Fields and Coal Trade of the Island of Cape Breton (London: Sampson Low).
10. Bulman, H.F. and Redmayne, Sir R.A.S. (1951), Colliery Working and Management, 5th ed. (London: The Technical Press).
11. Carnegie, G.D. (1997), Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting (New York: Garland Publishing, Inc.).
12. Carnegie, G.D. and Parker, R.H. (1999), “Accountants and Empire: The Case of Co-membership of Australian and British Accountancy Bodies, 1885 to 1914,” Accounting, Business & Financial History, Vol. 9, No. 1: 77-102.
13. Chua, W.F. and Poullaos, C. (1998), “The Dynamics of ‘Closure’ Amidst the Construction of Market, Profession, Empire and Nationhood: An Historical Analysis of an Australian Accounting Association, 1886-1903,” Accounting, Organizations and Society, Vol. 23, No. 2: 155-187.
14. Church, R. (1986), The History of the British Coal Industry, Vol. 3 (Oxford: Clarendon).
15. Clement, D.M. (1951), “Colliery Costs and Costing,” University of Durham King’s College Mining Society Journal: 35-52.
16. Edwards, J.R. (1989), “Industrial Cost Accounting Developments in Britain to 1830: A Review Article,” Accounting and Business Research, Vol. 19, No. 76: 305-317.
17. Edwards, J.R., Boyns, T., and Anderson, M. (1995), “British Cost Accounting Development: Continuity and Change,” The Accounting Historians Journal, Vol. 22, No. 2: 1-41.
18. Edwards, J.R. and Newell, E. (1994), “The Development of Industrial Cost and Management Accounting before 1850,” in Parker, R.H. and Yamey, B.S. (eds.), Accounting History, Some British Contributions (Oxford: Clarendon): 408-433.
19. Fleischman, R.K. and Macve, R.H. (2001), “Coals from Newcastle: Alternative Paradigms for Interpreting the Development of Cost and Management Accounting in Northeast Coal Mining during the British Industrial Revolution,” working paper.
20. Fleischman, R.K. and Parker, L.D. (1990), “Managerial Accounting Early in the British Industrial Revolution: The Carron Company, A Case Study,” Accounting and Business Research, Vol. 20, No. 79: 211-221.
21. Fleischman, R.K. and Parker, L.D. (1997), What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850 (New York: Garland Publishing, Inc.).
22. Fleischman, R.K. and Tyson, T.N. (2000), “Accounting in a Racist Society: The Hawaiian Sugar Plantations, 1835-1920,” Accounting History, Vol. 5, No. 1: 7-32.
23. Flinn, M.W. and Stoker, D. (1984), The History of the British Coal Industry, Vol. 2 (Oxford: Clarendon).
24. Forsey, E. (1926), Economic and Social Aspects of the Nova Scotia Coal Industry (Montreal: Macmillan).
25. Harris, J.R. (1976), “Skills, Coal and British Industry in the Eighteenth Century,” History, Vol. 61: 167-182.
26. Hammond, J.L. and Hammond, B. (1919), The Skilled Labourer 1760-1832 (London: Longmans, Green).
27. Hatcher, J. (1993), The History of the British Coal Industry, Vol. 1, Before 1700 (Oxford: Clarendon).
28. Hirsch, B.T. and Hausman, W.J. (1983), “Labour Productivity in the British and South Wales Coal Industry, 1874-1914,” Economica, Vol. 50: 145-157.
29. Hiskey, C.E. (1979), John Buddle 1773-1843: Entrepreneur and Agent in the North-East Coal Trade, unpublished M.Lit. thesis, Durham University.
30. Macnutt, W.S. (1965), The Atlantic Provinces (Toronto: McClelland and Stewart).
31. Martell, J.S. (1945), “Early Coal Mining in Nova Scotia,” Dalhousie Review, Vol. 25: 156-172.
32. McCord, N. (1979), North East England, an Economic and Social History (London: B.T. Batsford).
33. McKay, I. (1983), “Industry, Work and Community in the Cumberland Coalfields, 1848-1927,” unpublished Ph.D. thesis, Dalhousie University.
34. McLean, T. (1997), “Agent’s Reputation, Accounting and Costing in Organizational Control Structures,” The Accounting Historians Journal, Vol. 24, No. 1: 1-23.
35. Medlicott, I.R. (1981), “The Landed Interest and the Development of the South Yorkshire Coalfield 1750 to 1830,” unpublished M.Phil. thesis, Open University.
36. Neu, D. (1999), “’Discovering’ Indigenous Peoples: Accounting and the Machinery of Empire,” The Accounting Historians Journal, Vol. 26, No. 1: 53-82.
37. Oldroyd, D. (1996), “The Costing Records of George Bowes and the Grand Allies in the North-East Coal Trade in the Eighteenth Century: Their Type and Significance,” Accounting, Business & Financial History, Vol. 6, No. 1: 1-22.
38. Oldroyd, D. (1999), “Through a Glass Clearly: Management Practice on the Bowes Family Estates c.1700-70 as Revealed by the Accounts,” Accounting, Business & Financial History, Vol. 9, No. 2: 175-201.
39. Parker, R.H. (1994), “Importing and Exporting Accounting: The British Experience,” in Parker, R.H. and Yamey, B.S. (eds.), Accounting History: Some British Contributions (Oxford: Clarendon Press): 590-613.
40. Rowe, J.W.F. (1923), Wages in the Coal Industry (London: P.S. King & Son).
41. Solomons, D. (1952), “The Historical Development of Costing,” in Solomons, D. (ed.), Studies in Costing (London: Sweet and Maxwell): 1-54.
42. Spraakman, G.P. (1999), “Management Accounting at the Historic Hudson’s Bay Company: A Comparison to 20th Century Practices,” The Accounting Historians Journal, Vol. 26, No. 2: 35-64.
43. Vent, G. and Milne, R.A. (1997), “Cost Accounting Practices at Precious Metal Mines: A Comparative Study, 1869-1905,” Accounting History, Vol. 2, No. 2: 77-104.
44. Wale, J. (1989a), “The Cramlington Coal Co. Ltd., Northumberland, 1824-1914: A Case Study in Business History,” Business Archives, Vol. 58: 1-21.
45. Wale, J. (1989b), “The Griff Colliery Co. Ltd., Warwickshire, 1882-1914: A Case Study in Business History,” Midland History, Vol. 14: 95-119.
46. Walters, R.H. (1975), “Labour Productivity in the South Wales Steam-coal Industry, 1870-1914,” Economic History Review, Vol. 28: 280-303.
47. Wylie, W.N.T. (1997), Coal Culture: The History and Commemoration of Coal Mining in Nova Scotia (Historic Sites and Monuments Board of Canada).