| Автор | Boyce, Gordon |
| Дата выпуска | 1995 |
| dc.description | The paper explores cost-accounting methods employed by British shipowners during the period in which large-scale enterprise initially emerged in theindustry. The findings reveal that shipowners employed what were by international standards relatively advanced techniques to control intra-unit operations. However, the unique characteristics of their systems, especially those governing inter-unit flows, were conditioned by network-based co-operative patterns of behaviour that arose within the merchant community. The article suggests that analyses of institutional development should include informal as well as formal systems, and should consider the formative influence of social and cultural forces. |
| Формат | application.pdf |
| Издатель | Routledge |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Тема | British shipping |
| Тема | networks |
| Тема | cost accounting |
| Тема | decision making |
| Тема | informal communication |
| Тема | co-operative conduct |
| Название | Accounting for managerial decision making in British shipping, 1870–1918 |
| Тип | research-article |
| DOI | 10.1080/09585209500000051 |
| Electronic ISSN | 1466-4275 |
| Print ISSN | 0958-5206 |
| Журнал | Accounting, Business & Financial History |
| Том | 5 |
| Первая страница | 360 |
| Последняя страница | 378 |
| Аффилиация | Boyce, Gordon; Victoria University of Wellington |
| Выпуск | 3 |
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