search query: @author Armstrong, P. / total: 12
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| Author: | Armstrong, P. |
| Title: | The rise of accounting controls in British capitalist enterprises. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:5, p. 415-436 |
| Index terms: | ACCOUNTING FINANCIAL CONTROL UNITED KINGDOM INDUSTRIAL ENTERPRISES |
| Language: | eng |
| Abstract: | A review of the historic factors that led to the pre-eminence of accountants in British management hierarchies and financial modes of control within British companies, the significance of the audit as a power base for the profession, the preferred modes of internal control, position in management structures, wartime state intervention, external accounting controls, the operation of laisser faire capitalism, and the role of the profession in successive mergers and in providing financial solutions to control problems. |
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