The Business Doctors: Accountants in British Management from the Nineteenth Century to the Present Day

Derek Matthews

Business History, 1998, vol. 40, issue 3, 72-103

Abstract: British management has the reputation among business historians for being amateurish. This neglects to some extent the work of accountants, an oversight due perhaps to the image of the accountant as simply a financial functionary. In fact, the relatively unique aspects of the British accountant's training and work gave him experience in wider and more general aspects of business which explains his success in reaching the top in British companies. This article analyses the various 'routes' by which the accountant's expertise was brought to bear on British corporate management, and qualifies significantly the previous views on the subject by Chandler, Locke and Coleman.

Date: 1998
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DOI: 10.1080/00076799800000221

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