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Enterprise and philanthropy: the dilemma of Scottish savings banks in the late nineteenth century

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  • J. Carles Maixe-Altes

Abstract

This paper deals with the changes brought about in the organisation and internal management of resources and investments of the main Scottish savings banks, within the context of the British mutual banking sector at the turn of the century. A study of the archival evidence allows us to analyse the reforms introduced by some savings banks, and the impact of changes in regulations on some of the savings institutions for the working class. In addition, from an internal perspective, an analysis of accounting demonstrates the extent to which the philanthropic nature of savings banks led to the development of entrepreneurial initiatives and therefore greater flexibility in lending decisions.

Suggested Citation

  • J. Carles Maixe-Altes, 2009. "Enterprise and philanthropy: the dilemma of Scottish savings banks in the late nineteenth century," Accounting History Review, Taylor & Francis Journals, vol. 19(1), pages 39-59.
    • Handle: RePEc:taf:acbsfi:v:19:y:2009:i:1:p:39-59
    DOI: 10.1080/09585200802667154
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    Cited by:

    1. Batiz-Lazo, Bernardo & Maixe-Altes, J. Carles, 2009. "Managing technological change by committee: Adoption of computers in Spanish and British savings banks (circa 1960-1988)," MPRA Paper 27086, University Library of Munich, Germany.
    2. Maixe-Altes, J. Carles, 2011. "Governance in Spanish Savings Banks. A Historical Perspective," MPRA Paper 29535, University Library of Munich, Germany.
    3. Maixe-Altes, J. Carles, 2010. "Diverging Paths to a Network World: Computerizing Spanish and British Savings Banks, 1960-1990," MPRA Paper 25966, University Library of Munich, Germany.
    4. Batiz-Lazo, Bernardo & Karlsson, Tobias & Thodenius, Björn, 2009. "Building Bankomat: The development of on-line, real-time systems in British and Swedish savings banks, c.1965-1985," MPRA Paper 27084, University Library of Munich, Germany.

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