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The Business Doctors: Accountants in British Management from the Nineteenth Century to the Present Day

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  • Derek Matthews

Abstract

British management has the reputation among business historians for being amateurish. This neglects to some extent the work of accountants, an oversight due perhaps to the image of the accountant as simply a financial functionary. In fact, the relatively unique aspects of the British accountant's training and work gave him experience in wider and more general aspects of business which explains his success in reaching the top in British companies. This article analyses the various 'routes' by which the accountant's expertise was brought to bear on British corporate management, and qualifies significantly the previous views on the subject by Chandler, Locke and Coleman.

Suggested Citation

  • Derek Matthews, 1998. "The Business Doctors: Accountants in British Management from the Nineteenth Century to the Present Day," Business History, Taylor & Francis Journals, vol. 40(3), pages 72-103.
    • Handle: RePEc:taf:bushst:v:40:y:1998:i:3:p:72-103
    DOI: 10.1080/00076799800000221
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    Cited by:

    1. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.
    2. Andrew Thomson, 2001. "The case for management history," Accounting History Review, Taylor & Francis Journals, vol. 11(2), pages 99-115.
    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.

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