|
题目 |
Management accounting, engineering and the management of company growth: Clarke Chapman, 1864–1914 |
||||||||
|
|
|||||||||
|
刊名 |
The British Accounting Review,2015,47(2) |
||||||||
|
来源数据库 |
https://www.sciencedirect.com/science/article/pii/S0890838914000055 |
||||||||
|
原始语种摘要 |
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 firms 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-organizations 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. The current research makes two major contributions to our knowledge of the development of management accounting. First, it finds that Clarke Chapmans management accounting system evolved incrementally to match the growth requirements of the firm. The research finds no evidence of periodic fluctuations in demand having a significant impact on the development of the management accounting system. Second, the current research indicates that there is no evidence of conflict between professional groupings of engineers and accountants over the ownership of the management accounting system which was rooted in the accounting function. In this respect, it is considered significant that engineering and accounting were both represented at very senior levels in the firm. |
||||||||
|
关键词 |
Clarke Chapman，Engineering，Growth，Management accounting，Networks Fluctuations in demand |
||||||||
|
原始语种正文 节选 |
In the latter part of the nineteenth century, the British shipbuilding industry experienced rapid technological and organizational transformation as wooden sailing ships were replaced by metal steam ships. Metal shipbuilding was a new industry based on engineering and the assembly of component parts purchased from networks of suppliers (Pollard amp;Robertson, 1979, p. 89). In 1864, William Clarke founded an engineering partnership in Gates head, on the River Tyne in the North East of England, to act as a manufacturer and supplier of small hand winches to the shipbuilding industry. Clarke was astute in his choice of location and industry. Gates head was located in a region with strong comparative advantages in terms of developed metals industries and related skilled labour forces (Lorenz, 1991, pp. 25–26; Slaven, 1980, p. 107).Moreover, it was ideally placed to serve the growing British metal shipbuilding industry which was concentrated largely on the River Clyde in Scotland and on the Rivers Tyne, Wear and Tees in the North East of England. During the research period, Britain was the worldrsquo;s leading shipbuilding nation and merchant tonnage built in Britain increased by 545% whilst Admiralty tonnage also increased significantly (Pollard amp; Robertson, 1979; pp. 250–253). However, other radical developments were being carried through in British industry during this period. The late nine-tenth - early twentieth century lsquo;saw the lusty childhood, if not the birth, of electrical power and motors; organic chemistryhellip;the internal combustion engine and automotive devices; precision manufacture.(the) cluster of innovations that have earned the name of the Second Industrial Revolutionrsquo; (Landes, 2003, p. 235). Clarke Chapman was at the forefront of many of the technological developments of this era and in the manufacture and sale of the resultant products, whilst continuing to develop and diversify its original core business as an engineer of auxiliary equipment for the shipbuilding industry. From a small-scale start-up in1864, by1914 Clarke Chapman had grown to employ 2262 people (DS/CC1/129/3), and had annual sales of over pound;512,000 and total fixed assets of c. pound;310,000 at book value (DS/CC1/77/3). However, Clarke Chapman did not experience constant, steady growth but rather a series of sharp downturns and rapid growth spurts within the overall growth trend (Table 1), the downturns being due largely to depressions within the shipbuilding industry and labour disputes in engineering and shipbuilding (DS/CC1/2/1). Thus, in examining the relationship between management accounting and engineering in the processes underlying the management of growth in Clarke Chapman, the current paper pays due consideration to the impact of periodic fluctuations in demand. In the business strategy literature, much of the research on company growth is concerned with lsquo;how muchrsquo; companies grow rather than on lsquo;howrsquo; they grow (McKelvie amp; Wiklund, 2010; pp. 261–262). Moreover, this literature tends to deal with relatively short time periods (e.g. Garnsey, Stam, amp; Heffernan, 2006; Mishina, Pollock, amp; Porac, 2004). However, as the economist Edith Penrose has noted (Penrose, 2009, p. 237) in this context, lsquo;history mattersrsquo; and, thus, it is useful to examine how companies grow over time. Using long time frames, business histories (e.g. Coleman, 1969; Payne, 1979; Reader, 1970)have examined the development of large-scale British companies and management accounting histories (e.g. Boyns amp;E 剩余内容已隐藏，支付完成后下载完整资料
|
以上是毕业论文外文翻译，课题毕业论文、任务书、文献综述、开题报告、程序设计、图纸设计等资料可联系客服协助查找。
