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

Bernardo Batiz-Lazo and Trevor Boyns
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Trevor Boyns: Cardiff Business School

Economic History from EconWPA

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.

Keywords: banks; building societies; manufacturing; computers (search for similar items in EconPapers)
JEL-codes: G21 L11 L21 L63 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-cfn and nep-his
Date: 2003-03-17
Note: Type of Document - PDF; prepared on IBM PC - PC-TEX/UNIX Sparc TeX; to print on HP/PostScript/Franciscan monk; pages: 43 ; figures: .
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http://129.3.20.41/eps/eh/papers/0303/0303001.pdf (application/pdf)

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