The British Shipbuilding Industry, 1870-1914

Pollard, Sidney; Robertson, Paul

doi:10.4159/harvard.9780674436152

Cited by 85 publications

(18 citation statements)

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“…Rather, they garnered information through inter-organisational and inter-personal networks and, in this context, exchanges were based on co-operation, personal reputation and trust. Boyce's findings reflect the generally accepted view of how information was developed and exchanged between shipowners and also between shipowners and favoured shipbuilders (Pollard and Robertson, 1979) but this is not the accepted view of relationships between shipbuilder and shipbuilder. In their classic study of the British shipbuilding industry between 1870 and 1914, Pollard and Robertson (1979, p. 149) state that, Despite the ties that grew from being associated in the same industry, (ship) yard owners always regarded each other as competitors to whom it would be foolhardy to give away any information unless something tangible could be gained in return.…”

Section: Cost Engineeringmentioning

confidence: 70%

“…However, in the period up to 1914, the price of ships was influenced more by demand side factors, such as freight-rates, than by supply side cost structures (Pollard and Robertson, 1979). In addition to his knowledge of Hawthorn Leslie's pricing, Rowell gathered pricing and other market-based information both from shipbuilders and shipowners.…”

Section: Cost Estimation Pricing and Tenderingmentioning

confidence: 99%

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Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915

McLean

2013

The British Accounting Review

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The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. iii Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886 -1915 AbstractThis research examines cost engineering and costing in a British shipbuilding firm in the late nineteenth -early twentieth century. The firm maintained separate systems of contract accounting, costing and reporting for directors and employed internal data from these systems in performance measurement, the development of managerial incentives and the enforcement of managerial accountability. An apparent gap in the information required to manage the firm in a cyclical and highly competitive industry during a period of rapid organisational and technological change was filled by an informal and personal cost engineering system developed by the shipbuilding manager. The shipbuilding manager's cost engineering system employed a wide range of both internal and external data for use in cost management and in cost estimation, pricing and tendering. Thus cost engineering and costing developed to serve different purposes and developed in different spheres and along different trajectories.

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Section: Cost Engineeringmentioning

confidence: 70%

Section: Cost Estimation Pricing and Tenderingmentioning

confidence: 99%

Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915

McLean

2013

The British Accounting Review

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“…This was a period of rapid development in world trading patterns, shipyard equipment and in ship design, technology and auxiliary equipment (Pollard and Robertson, 1979). The Suez Canal had opened in 1864, expanding trade with the Far East and, from the 1880s particularly, the meat trade with Australia and New Zealand and the fruit trade with tropical regions.…”

Section: Management Accounting Engineering and Strategic Decisionsmentioning

confidence: 99%

“…Seeking protection from the impact of economic recession and market fluctuations which had caused widespread bankruptcies in the shipbuilding 19 and engineering industries in the 1880s (Manders, 1980;Pollard and Robertson, 1979) By 1898, the Directors were expressing reservations about this work but, when efforts to sell the patents failed, they decided to invest a further £500 in development. In 1900, the outcome of all of this investment was described as the best engine on the market because of its 'silent working, quick starting and absolute control of the speed for driving electric dynamos where steadiness of action is of paramount importance', and the company viewed the patent as 'a most valuable asset' and expected to generate 'large returns from it' (DS/CC1/74/1).…”

Section: Management Accounting Engineering and Strategic Decisionsmentioning

confidence: 99%

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Management accounting, engineering and the management of company growth: Clarke Chapman, 1864–1914

McLean¹,

McGovern²,

Davie³

2015

The British Accounting Review

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The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. Managerial control was exercised on a direct, personal basis and was undertaken in conjunction with the use of routine and ad hoc management accounting reports.The current research makes two major contributions to our knowledge of the development of management accounting. First, it finds that Clarke Chapman's management accounting system evolved incrementally to match the growth requirements of the firm. The research finds no evidence of periodic fluctuations in demand having a significant impact on the development of the management accounting system. Second, the current research indicates that there is no evidence of conflict between professional groupings of engineers and accountants over the ownership of the management accounting system which was rooted in the accounting 3 function. In this respect, it is considered significant that engineering and accounting were both represented at very senior levels in the firm.

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The Protestant Irish

MacRaild¹

2011

The Irish Diaspora in Britain, 1750–1939

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The British Shipbuilding Industry, 1870-1914

Cited by 85 publications

References 0 publications

Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915

Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915

Management accounting, engineering and the management of company growth: Clarke Chapman, 1864–1914

The Protestant Irish

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