Abdelrehim, N and Toms, S orcid.org/0000-0002-6147-7828 (2017) The obsolescing bargain model and oil: the Anglo-Iranian Oil Company 1933–1951. Business History, 59 (4). pp. 554-571. ISSN 0007-6791
Abstract
We employ archival evidence to investigate events culminating in the nationalisation of the Anglo-Iranian Oil Company (AIOC) in 1951, which followed disagreements over profit allocations arising from a previously negotiated concession. The case study expands the traditional obsolescing bargain model (OBM) by accommodating the use and impact of accounting information in negotiation contexts. The analysis reveals that managerial control and the deployment of accounting information by the AIOC temporarily strengthened its bargaining power vis a vis the Iranian government leading up to the nationalisation crisis, demonstrating the potential importance of these new dimensions in wider contexts.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | (c) 2016, Informa UK Limited, trading as Taylor & Francis Group. This is an Accepted Manuscript of an article published by Taylor & Francis in Business History on 23 September 2016, available online: https://doi.org/10.1080/00076791.2016.1232397 |
Keywords: | Obsolescing bargain modelling (OBM), Iranian oil industry, Anglo-Iranian Oil Company (AIOC), accounting |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 06 Sep 2016 14:38 |
Last Modified: | 23 Mar 2018 01:38 |
Published Version: | https://doi.org/10.1080/00076791.2016.1232397 |
Status: | Published |
Publisher: | Taylor & Francis |
Identification Number: | 10.1080/00076791.2016.1232397 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:104355 |