Engineering culture and accounting development at Albion Motors, 1900-c.1970

Sam McKinstry

Research output: Contribution to journalArticle

Abstract

This paper examines the relationship between the engineering-oriented culture at Albion Motors, Scotland's most successful vehicle manufacturers, and the development and use of accounting systems there. Utilizing primary sources and information obtained from interviews, the study concludes that Albion's comparatively rudimentary management accounting systems, in particular, were a direct result of the firm's technological values. The study also concludes that there is no evidence that any major disadvantage accrued directly from this. It ends with a discussion of the relevance of the findings for issues in the accounting and business history literature and for future research.
Original languageEnglish
Pages (from-to)203-223
Number of pages20
JournalAccounting, Business and Financial History
Volume9
Issue number2
DOIs
Publication statusPublished - 1999

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Business history
Development accounting
Scotland
Accounting systems
Accounting history
Disadvantage
Management accounting systems

Cite this

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Engineering culture and accounting development at Albion Motors, 1900-c.1970. / McKinstry, Sam.

In: Accounting, Business and Financial History, Vol. 9, No. 2, 1999, p. 203-223.

Research output: Contribution to journalArticle

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