Inscribing the workers: an experiment in factory discipline or the                 inculcation of manners?

Williams, Robert B.

doi:10.1177/103237329700200103

Cited by 3 publications

(2 citation statements)

References 18 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Flesher et al , 2003; Chandar & Miranti, 2005; Heier, 2010), and more particularly in manufacturing organisations (e.g. Williams, 1997; Prieto-Moreno & Larrinaga-González, 2001; McWatters & Foreman, 2005; Kininmonth & McKinstry, 2007; Noguchi & Nakajima, 2008). A number of studies have also examined aspects of accounting in state-run/public factories (e.g.…”

Section: The Sectoral Landscape Of Accounting Historymentioning

confidence: 99%

“…Unsurprisingly, the manufacturing organisation is the most common setting for organisational studies of cost and management accounting (e.g. Williams, 1997; Foreman & Tyson, 1998; Foreman, 2001; Prieto-Moreno & Larrinaga-González, 2001; Fúnez, 2005; McWatters & Foreman, 2005; Gutiérrez & Romero, 2007; Kininmonth & McKinstry, 2007), although some articles are set in the mining industry (e.g. Boyns & Edwards, 1996; Vent & Milne, 1997; Pitts & Wale, 2008), service industry (Chandar & Miranti, 2007), and entertainment (Cummings & St Leon, 2009), together with a suite of related articles on the Hudson’s Bay Company (Roy & Spraakman, 1996; Spraakman & Davidson, 1998; Spraakman & Wilkie, 2000).…”

Section: The Topical Landscape Of Accounting Historymentioning

confidence: 99%

See 1 more Smart Citation

Surveying the landscape: The first 15 years of Accounting History as an international journal

Bisman

2012

Accounting History

113

View full text Add to dashboard Cite

Accounting History celebrated a milestone at the end of 2010 -its first 15 years as an international refereed journal. This paper examines and provides commentary on the articles that have appeared in the journal from 1996 to 2010 using a series of thematic landscapes depicting dominant research trends and trajectories. Addressed are issues connected with the emergence of new themes, methods and topics, and the relative decline of other areas of historical accounting research. The investigation of these landscapes also provided the opportunity to explore and advance ideas concerning some unanswered calls and prospects in mapping the future content and profile of Accounting History.

show abstract

Section: The Sectoral Landscape Of Accounting Historymentioning

confidence: 99%

Section: The Topical Landscape Of Accounting Historymentioning

confidence: 99%

Surveying the landscape: The first 15 years of Accounting History as an international journal

Bisman

2012

Accounting History

113

View full text Add to dashboard Cite

show abstract

The religious imperative of cost accounting in the early industrial revolution

Funnell

Williams

2014

Accounting, Auditing &Amp; Accountability Journal

Self Cite

View full text Add to dashboard Cite

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used. Design/methodology/approach -The paper draws on the highly influential writings of social theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and justified the rational, ideological business practices of prominent businessmen. Findings -The rise of accounting as a powerful tool of control and discipline was significantly assisted by the teaching of the Dissenting Protestant churches on "calling". Religious beliefs provided permissions, justifications and incentives which underpinned the entrepreneurial energies, opportunities and successes of the early industrialists. Accounting could be seen to assume almost the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were otherwise reviled by social elites. Originality/value -Despite encouragement from accounting researchers for histories of accounting which give greater credence to the reflexivity between accounting and society, this has yet to find a significant presence amongst the searches for beginnings in cost accounting where economic and management factors remain the overwhelming focus. Religious beliefs are shown to have been especially influential in the adoption of accounting practices by early industrialists who were frequently members of the Dissenting Protestant churches.

show abstract

Accounting, accountability and cost efficiency at the Commonwealth of Australia Clothing Factory, 1911-1918

Foreman

Tyson

1998

Accounting History

View full text Add to dashboard Cite

Studies that examine the early adoption of scientific management practices in both Australia and the US are often authored by historians who focus on workers' struggles for dignity, autonomy, and control. Ellem (1989) and Frances (1993) related the history of Australia's Commonwealth Clothing Factory (CCF) from this perspective. Understandably, they did not examine the dynamics of implementing modern cost accounting procedures in a state-owned, unionised clothing enterprise, nor did they discuss the impact of the government's mandate to maintain cost efficiency. This paper re-examines the early history of the CCF in light of these perspectives and concludes that economic and political rationales are key determinants in the implementation of these procedures.

show abstract

Inscribing the workers: an experiment in factory discipline or the inculcation of manners?

Cited by 3 publications

References 18 publications

Surveying the landscape: The first 15 years of Accounting History as an international journal

Surveying the landscape: The first 15 years of Accounting History as an international journal

The religious imperative of cost accounting in the early industrial revolution

Accounting, accountability and cost efficiency at the Commonwealth of Australia Clothing Factory, 1911-1918

Contact Info

Product

Resources

About