Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
878569 | Accounting, Organizations and Society | 2015 | 20 Pages |
Abstract
The paper argues that by examining accounting’s technical/objective and relational/social characteristics simultaneously, a deeper understanding can be gained of accounting transition at key stages of economic development. Using the case of Boulton & Watt (B&W), a pioneering firm of the British Industrial Revolution (BIR), the paper critiques prior interpretations and applies a taxonomy using new archival evidence, contrasting these with developments at the Springfield Armory. Results show that the management of internal contractual relationships and a preoccupation with efficiency rather than profit or control through surveillance were the dominant explanations of accounting change.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Steven Toms, Richard K. Fleischman,