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| Author: | Hoskin, K. Macve, R. |
| Title: | Reappraising the genesis of managerialism: a re-examination of the role of accounting at the Springfield Armory, 1815-1845 |
| Journal: | Accounting, Auditing and Accountability Journal
1994 : VOL. 7:2, p. 4-29 |
| Index terms: | MANAGEMENT ACCOUNTABILITY DISCIPLINE ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | IN a 1977 publication Alfred Chandler singled out the Springfield Armory as the site where single-unit management was pioneered in the United States, crediting Superintendent Roswell Lee (1815-1833) with establishing a first "managerial" approach to work discipline and labour accounting. However, as economic breakthrough came only in 1841/2, it has since been argued that Lee's role has been overestimated. The evidence reinforces the case for viewing the invention of modern business and managerialism as primarily a disciplinary breakthrough. |
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