Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

The development of accounting in mid-nineteenth century Britain: a non-disciplinary view

Boyns, Trevor ORCID: and Edwards, John Richard ORCID: 1996. The development of accounting in mid-nineteenth century Britain: a non-disciplinary view. Accounting, Auditing & Accountability Journal 9 (3) , pp. 40-60. 10.1108/09513579610121974

Full text not available from this repository.


Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at the Springfield Armory in the USA in the 1830s and 1840s. Questions the applicability of their thesis to Britain through an examination of the manuscript records of the Dowlais Iron Company. Determines that, at Dowlais, in the mid-nineteenth century, the accounting system was used for administrative co-ordination and managerial decision-making purposes, but does not appear to have been used for purposes of labour discipline, even though this was a matter of concern. Suggests that the Dowlais management, through the use of other methods to counter indiscipline, was able to develop and utilize the accounting system in other ways; also suggests that accounting in Britain may have developed somewhat differently from that in the USA. Suggests that future research into the history of accounting needs to examine the possibility of separate development paths resulting from varying socio-economic contexts in different countries.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords: Accounting, Accounting systems, Discipline, Management, United Kingdom
Publisher: Emerald
ISSN: 0951-3574
Last Modified: 24 Oct 2022 11:04

Citation Data

Cited 32 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item