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Scale, scope and accountability: towards a new paradigm of British business history

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  • Steven Toms
  • John Wilson

Abstract

This article extends Chandler's scale and scope perspective using a synthesis with accountability and governance perspectives. The article also explains how various paradigms of political economy might be accommodated within the proposed business history synthesis. Accordingly, the intended outcome is a model that can explain why diverse organisational forms emerge, alongside the business strategies that accompany these changes during historical transitions. Using British business history as an example, empirical vignettes based on important transition points in support of the main propositions are also offered. This allows conclusions to be drawn on the joint impact of scale and scope economies with systems of corporate governance, the development of 'efficient' capital markets and the impact of globalisation on multinationals and business networks.

Suggested Citation

  • Steven Toms & John Wilson, 2003. "Scale, scope and accountability: towards a new paradigm of British business history," Business History, Taylor & Francis Journals, vol. 45(4), pages 1-23.
    • Handle: RePEc:taf:bushst:v:45:y:2003:i:4:p:1-23
    DOI: 10.1080/00076790312331270199
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    Citations

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    Cited by:

    1. Steven Toms & John Wilson, 2007. "Scale, scope and accountability: A response to Lloyd-Jones and Lewis," Business History, Taylor & Francis Journals, vol. 49(1), pages 106-111.
    2. Malcolm Anderson, 2004. "Accounting history publications 2003," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 209-215.
    3. Lepore, Amedeo, 2012. "New research methods of business history," MPRA Paper 36952, University Library of Munich, Germany.
    4. Steven Toms & John Wilson, 2012. "Revisiting Chandler on the Theory of the Firm," Chapters, in: Michael Dietrich & Jackie Krafft (ed.), Handbook on the Economics and Theory of the Firm, chapter 22, Edward Elgar Publishing.
    5. Martin Eriksson, 2011. "The Challenges of Including Political Economy Research in Regional Economic History," ERSA conference papers ersa10p1642, European Regional Science Association.
    6. Janette Rutterford, 2012. "Valuing Equities in the UK and the US: Fashions and Trends," Chapters, in: Geoffrey Poitras (ed.), Handbook of Research on Stock Market Globalization, chapter 4, Edward Elgar Publishing.
    7. Janette Rutterford, 2004. "From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 115-149.
    8. Monica Keneley, 2020. "Reflections on the Business History Tradition: Where has it Come from and Where is it Going to?," Australian Economic History Review, Economic History Society of Australia and New Zealand, vol. 60(3), pages 282-300, November.
    9. Sánchez-Ballesta, Juan Pedro & Lloréns, Mercedes Bernal, 2010. "Monitoring, reputation and accountability in issuing banks in mid-nineteenth-century Spain," Explorations in Economic History, Elsevier, vol. 47(4), pages 403-419, October.
    10. Toms, Steven & Fleischman, Richard K., 2015. "Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 1-20.

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