Change agents and the dissemination of accounting technology: Wales' basic industries, c.1750-c.1870

Boyns, Trevor ORCID: https://orcid.org/0000-0001-8056-8832 and Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 1996. Change agents and the dissemination of accounting technology: Wales' basic industries, c.1750-c.1870. Accounting History 1 (1) , pp. 9-34. 10.1177/103237329600100102

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Abstract

The growth of industrial activity in Britain in the eighteenth and nineteenth centuries created a demandfor a new type of accounting, viz. "industrial accounting ", to satisfy the changing internal information requirements of business owners/managers. Recent research into the accounting records of a number of iron companies covering this period has suggested that, despite the paucity of the contemporary British literature on industrial accounting, new accounting techniques and new ideas concerning the potentialities of accounting were developed. Building on these advances, this paper employs the notion of "change agents" to explore the mechanism through which new techniques and ideas were disseminated within the basic metal mining and smelting industries of Wales. Within this context, particular attention is given to the type of person responsible for carrying out the internal accounting function.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	SAGE Publications
ISSN:	1032-3732
Last Modified:	25 Oct 2022 09:29
URI:	https://orca.cardiff.ac.uk/id/eprint/58791

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