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Bureaucratic and craft administration of the production process: The formation of accounting and non-accounting control arrangements

Lookup NU author(s): Tom McLean

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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 and variety of the past and, perhaps, therefore, of the options available in the present. © 1996 Academic Press Limited.

Publication metadata

Author(s): McLean T

Publication type: Article

Publication status: Published

Journal: Management Accounting Research

Year: 1996

Volume: 7

Issue: 1

Pages: 119-134

Print publication date: 01/03/1996

ISSN (print): 1044-5005

ISSN (electronic): 1096-1224

Publisher: Academic Press

URL: http://dx.doi.org/10.1006/mare.1996.0006

DOI: 10.1006/mare.1996.0006

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