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Budgets and budgetary control in British businesses to c.1945

Author

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  • Trevor Boyns

Abstract

Many generalizations have been made regarding the introduction within British businesses of the costing/accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and extent of their adoption. This paper presents the findings from a survey of primary and (mainly) secondary sources regarding the use of budgets and budgetary control in Britain and raises questions as to the validity of the hypothesis that British firms failed to adopt them as rapidly as they should have done. The paper calls for detailed research into business archives in order that we can more fully understand not only the extent of their use, but also the nature of the dissemination process by which budgetary control came to be implemented in British businesses.

Suggested Citation

  • Trevor Boyns, 1998. "Budgets and budgetary control in British businesses to c.1945," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 261-301.
    • Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:261-301
    DOI: 10.1080/095852098330413
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    Citations

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    Cited by:

    1. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    2. Parker, Lee D. & Boyns, Trevor, 2019. "Language in pursuit of professional branding: The case of scientific costing," The British Accounting Review, Elsevier, vol. 51(2), pages 193-210.
    3. Trevor Boyns & Mark Matthews & John Edwards, 2004. "The development of costing in the British chemical industry, c.1870-c.1940," Accounting and Business Research, Taylor & Francis Journals, vol. 34(1), pages 3-24.

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