Management accounting, engineering and the management of company growth: Clarke Chapman, 1864–1914

Tom McLean, Tom McGovern and Shanta Davie

The British Accounting Review, 2015, vol. 47, issue 2, 177-190

Abstract: This research examines the relationship between management accounting and engineering in the processes of strategic decision-making and managerial control underlying the management of growth in Clarke Chapman, 1864 – 1914. The research finds that strategic decisions to invest in new technologies were grounded in the engineering ethos of the firm, market awareness and information derived from the firm's extensive business networks. Decisions regarding the (dis)continuance of existing strategic directions were based on management accounting information and product and market awareness. The management and control of costs were important factors underlying significant re-organisations of the firm. Managerial control was exercised on a direct, personal basis and was undertaken in conjunction with the use of routine and ad hoc management accounting reports.

Keywords: Clarke Chapman; Engineering; Growth; Management accounting; Networks; Fluctuations in demand (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:47:y:2015:i:2:p:177-190

DOI: 10.1016/j.bar.2013.11.001

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