The development of managerial control in British firms, c.1880-c.1940

Trevor Boyns (1)

1 The accounting and business history research group

The late nineteenth and early twentieth centuries witnessed a growth in the use of information within firms throughout the industrialised nations. In her survey of this phenomenon in American businesses, Yates (1989, 1994) has stressed the importance not only of technological developments in relation to the office and the growing size of businesses, but also the growth of management ideology. In her study of the tableau de bord in France, Pezet (2009) has drawn attention to certain parallels between developments in the USA and France. This paper explores the extent to which developments in managerial control in Britain mirrored developments in these two countries. It is found that there were important similarities in timing and motivation, though differences in the precise approach championed.

Mots clés: information; statistics; budgetary control; Higher Control; tableau de bord

Domaines: Gestion et management; Histoire

Trevor Boyns. The development of managerial control in British firms, c.1880-c.1940. Journées d'Histoire de la Comptabilité et du Management, 2010, France. ⟨halshs-00465803⟩