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| Author: | McLean, T. |
| Title: | Bureaucratic and craft administration of the production process: the formation of accounting and non-accounting control arrangements |
| Journal: | Management Accounting (London)
1996 : MAR, VOL. 7:1, p. 119-134 |
| Index terms: | MANAGEMENT ACCOUNTING LABOUR COSTS HISTORY |
| Language: | eng |
| Abstract: | This paper examines bureaucratic and craft administration of the workforce in the shipbuilding industry of the late-nineteenth and early-twentieth centuries. The paper notes that British shipbuilders favoured the craft administration of the workforce, and considers the labour process and the prevailing political, social and industrial forces underlying this choice. Since many histories focus on bureaucratic systems of labour cost management developed by American manufacturers, the current research helps to illustrate the complexity of the past. |
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