Knowledge, experience and measurement for stakeholder decision-making: a historical case study

Roy Edwards

Chapter 8 in Research Handbook on Corporate Board Decision-Making, 2022, pp 164-184 from Edward Elgar Publishing

Abstract: This chapter explores a historical debate concerning the reporting of non-financial performance in the context of government investigation and proposed regulation of railway accounts and statistics in the first quarter of the 20th century. The chapter reveals the concerns expressed by railway management regarding the knowledge required to interpret the performance of complex operations where averages derived from the ton-mile were being used. The chapter explores contending scientific approaches to management derived from systems of train control that were not recognised by external stakeholders such as journalists, government and some investors acting through lobby groups.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2022
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