Article ID Journal Published Year Pages File Type
878569 Accounting, Organizations and Society 2015 20 Pages PDF
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
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