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| Tekijä: | Boyce, G. |
| Otsikko: | Accounting for managerial decision making in British shipping, 1870-1918 |
| Lehti: | Accounting, Business and Financial History
1995 : DEC, VOL. 5:3, p. 360-378 |
| Asiasana: | NETWORKS DECISION MAKING UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | The paper explores cost-accounting methods employed by British shipowners during the period in which large-scale enterprise initially emerged in the industry. 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. |
SCIMA