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Engineering culture and accounting development at Albion Motors, 1900-c.1970

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  • Sam Mckinstry

Abstract

This paper examines the relationship between the engineering-oriented culture at Albion Motors, Scotland's most successful vehicle manufacturers, and the development and use of accounting systems there. Utilizing primary sources and information obtained from interviews, the study concludes that Albion's comparatively rudimentary management accounting systems, in particular, were a direct result of the firm's technological values. The study also concludes that there is no evidence that any major disadvantage accrued directly from this. It ends with a discussion of the relevance of the findings for issues in the accounting and business history literature and for future research.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:acbsfi:v:9:y:1999:i:2:p:203-223
    DOI: 10.1080/095852099330304
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    References listed on IDEAS

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    1. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    2. Richard K. Fleischman & Thomas N. Tyson, 1998. "The Evolution of Standard Costing in the U.K. and U.S.: From Decision Making to Control," Abacus, Accounting Foundation, University of Sydney, vol. 34(1), pages 92-119, March.
    3. Derek Matthews & Malcolm Anderson & John Richard Edwards, 1997. "The rise of the professional accountant in British management," Economic History Review, Economic History Society, vol. 50(3), pages 407-429, August.
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    Cited by:

    1. 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.
    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. Martin Quinn & Desmond Gibney, 2018. "Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 61-84, May.
    4. Martínez Franco, Carmen & Feeney, Orla & Quinn, Martin & Hiebl, Martin R.W., 2017. "Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 55-62.
    5. McLean, Tom & McGovern, Tom & Davie, Shanta, 2015. "Management accounting, engineering and the management of company growth: Clarke Chapman, 1864–1914," The British Accounting Review, Elsevier, vol. 47(2), pages 177-190.
    6. McLean, Tom, 2013. "Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915," The British Accounting Review, Elsevier, vol. 45(4), pages 284-296.
    7. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    8. 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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