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Accounting and Labour Control at Boulton and Watt, c. 1775-1810

Toms, S. (2010) Accounting and Labour Control at Boulton and Watt, c. 1775-1810. Working Paper. Department of Management Studies, University of York

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Abstract

The paper offers a new perspective on the management and accounting practices at this pioneering firm of the British industrial revolution. Using a historical materialist approach, it offers an alternative to the economic rationalist, Foucauldian and Marxist explanations in the prior literature. Based on preliminary archival research, it shows how the business practices of Boulton and Watt reflected the norms of the eighteenth century and before rather than overtly capitalist methods and used accounting to solve the problems of pricing their product and the supervision and control of labour.

Item Type: Monograph (Working Paper)
Institution: The University of York
Academic Units: The University of York > The York Management School
Depositing User: Repository Administrator York
Date Deposited: 24 Sep 2010 14:17
Last Modified: 14 Oct 2014 08:46
Status: Published
Publisher: Department of Management Studies, University of York
Refereed: No
Related URLs:
URI: http://eprints.whiterose.ac.uk/id/eprint/11233

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