IDEAS home Printed from https://ideas.repec.org/p/wpa/wuwpeh/0303001.html
   My bibliography  Save this paper

Automation and Management Accounting in British Manufacturing and Retail Financial Services, 1945-1968

Author

Listed:
  • Bernardo Batiz-Lazo

    (Open University Business School)

  • Trevor Boyns

    (Cardiff Business School)

Abstract

This article looks at the effects of office mechanisation in greater detail by describing data processing innovations in major building societies during the dawn of the computer era. Reference to similar developments in clearing banks, industrial and computer organisations provides evidence as to the common experience in the computerisation of firms in the post-war years. As a result, research in this article offers a comparison between widespread technological change and changes unique to service sector organisations. Moreover, research in this article ascertains the extent to which the adoption of computer-related innovations in financial services sought to satisfy financial, rather than management accounting, purposes.

Suggested Citation

  • Bernardo Batiz-Lazo & Trevor Boyns, 2003. "Automation and Management Accounting in British Manufacturing and Retail Financial Services, 1945-1968," Economic History 0303001, University Library of Munich, Germany.
    • Handle: RePEc:wpa:wuwpeh:0303001
    Note: Type of Document - PDF; prepared on IBM PC - PC-TEX/UNIX Sparc TeX; to print on HP/PostScript/Franciscan monk; pages: 43 ; figures: .
    as

    Download full text from publisher

    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/eh/papers/0303/0303001.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Nightingale, Paul & Poll, Robert, 2000. "Innovation in Investment Banking: The Dynamics of Control Systems within the Chandlerian Firm," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 9(1), pages 113-141, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jan Ende & Wilfred Dolfsma, 2004. "Technology-push, demand-pull and the shaping of technological paradigms - Patterns in the development of computing technology," Journal of Evolutionary Economics, Springer, vol. 15(1), pages 83-99, January.
    2. Mustansar, Talreja, 2023. "Financial innovation, technological improvement and bank’ profitability," OSF Preprints 8wy95, Center for Open Science.
    3. Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011. "The disciplinary power of accounting-based regulation: the case of building societies, circa 1960," MPRA Paper 28374, University Library of Munich, Germany.
    4. Hopkins, Michael M. & Nightingale, Paul, 2006. "Strategic risk management using complementary assets: Organizational capabilities and the commercialization of human genetic testing in the UK," Research Policy, Elsevier, vol. 35(3), pages 355-374, April.
    5. Keren Naa Abeka Arthur, 2017. "Financial innovation and its governance: Cases of two major innovations in the financial sector," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 3(1), pages 1-12, December.
    6. Ben R. Martin, 2016. "Twenty challenges for innovation studies," Science and Public Policy, Oxford University Press, vol. 43(3), pages 432-450.
    7. Joakim Björkdahl & Magnus Holmén, 2019. "Exploiting the control revolution by means of digitalization: value creation, value capture, and downstream movements," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 28(3), pages 423-436.
    8. Batiz-Lazo, Bernardo & Maixe-Altes, J. Carles, 2008. "Organisational change and the computerisation of British and Spanish savings banks, circa 1965-1985," MPRA Paper 14479, University Library of Munich, Germany.
    9. Bernardo Batiz-Lazo & Masayoshi Noguchi, 2011. "Accounting for dominance and submission: Disciplining building societies with accounting-based regulation, circa 1960," Discussion Paper Series DP2011-34, Research Institute for Economics & Business Administration, Kobe University.
    10. Eugenio Caverzasi & Daniele Tori, 2018. "The Financial Innovation Hypothesis: Schumpeter, Minsky and the sub-prime mortgage crisis," Working Papers PKWP1815, Post Keynesian Economics Society (PKES).
    11. 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.
    12. Daniele Tori & Eugenio Caverzasi & Mauro Gallegati, 2023. "Financial production and the subprime mortgage crisis," Journal of Evolutionary Economics, Springer, vol. 33(2), pages 573-603, April.
    13. Davide Consoli, 2003. "The evolution of retail banking services in United Kingdom: a retrospective analysis," Industrial Organization 0310002, University Library of Munich, Germany.
    14. Consoli, Davide, 2005. "The dynamics of technological change in UK retail banking services: An evolutionary perspective," Research Policy, Elsevier, vol. 34(4), pages 461-480, May.
    15. Nightingale, Paul, 2004. "Technological capabilities, invisible infrastructure and the un-social construction of predictability: the overlooked fixed costs of useful research," Research Policy, Elsevier, vol. 33(9), pages 1259-1284, November.
    16. Maixe-Altes, J. Carles, 2012. "Las cajas de ahorro y el cambio tecnológico antes de Internet, 1945-1995 [Technological change in Spanish Savings Banks before Internet, 1945-1995]," MPRA Paper 37726, University Library of Munich, Germany.

    More about this item

    Keywords

    banks; building societies; manufacturing; computers;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • L63 - Industrial Organization - - Industry Studies: Manufacturing - - - Microelectronics; Computers; Communications Equipment

    NEP fields

    This paper has been announced in the following NEP Reports:

    Lists

    This item is featured on the following reading lists, Wikipedia, or ReplicationWiki pages:
    1. Trustee Savings Bank in Wikipedia English

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wpa:wuwpeh:0303001. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: EconWPA (email available below). General contact details of provider: https://econwpa.ub.uni-muenchen.de .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.