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Continuity and change in British cost accounting development: the case of Hawthorn Ieslie, shipbuilders and engineers, 1886–1914

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  • McLean, Tom

Abstract

This article examines the cost accounting system of a British shipbuilding and engineering firm during the late nineteenth, early twentieth centuries. Research findings indicate a high level of continuity in the essential features of the system, with a trend to produce information outside of the accounting ledgers in order to satisfy managerial information requirements. Furthermore, while accounting information provided the basis for much routine decision making and control, it played only a limited role in strategic decision making which was underlain by social and cultural considerations. The current research adds to the body of work of the neoclassical revisionists in building a new conventional wisdom of the development of British cost accounting.

Suggested Citation

  • McLean, Tom, 2006. "Continuity and change in British cost accounting development: the case of Hawthorn Ieslie, shipbuilders and engineers, 1886–1914," The British Accounting Review, Elsevier, vol. 38(1), pages 95-121.
    • Handle: RePEc:eee:bracre:v:38:y:2006:i:1:p:95-121
    DOI: 10.1016/j.bar.2005.10.001
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    References listed on IDEAS

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    1. Boswell, Jonathan, 1983. "The Informal Social Control of Business in Britain: 1880–1939," Business History Review, Cambridge University Press, vol. 57(2), pages 237-257, July.
    2. Sam Mckinstry, 1999. "Engineering culture and accounting development at Albion Motors, 1900-c.1970," Accounting History Review, Taylor & Francis Journals, vol. 9(2), pages 203-223.
    3. Trevor Boyns & John Richard Edwards, 1997. "The Construction of Cost Accounting Systems in Britain to 1900: The Case of the Coal, Iron and Steel Industries," Business History, Taylor & Francis Journals, vol. 39(3), pages 1-29.
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    Cited by:

    1. McLean, Tom, 2013. "Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915," The British Accounting Review, Elsevier, vol. 45(4), pages 284-296.
    2. McLean, Tom & McGovern, Tom, 2017. "Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914," The British Accounting Review, Elsevier, vol. 49(3), pages 294-315.

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