T. McLean
Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915
McLean, T.
Authors
Abstract
This 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.
Citation
McLean, T. (2013). Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915. The British Accounting Review, 45(4), 284-296. https://doi.org/10.1016/j.bar.2013.06.010
Journal Article Type | Article |
---|---|
Publication Date | Dec 1, 2013 |
Deposit Date | Oct 13, 2014 |
Publicly Available Date | Oct 22, 2014 |
Journal | British Accounting Review |
Print ISSN | 0890-8389 |
Publisher | Elsevier |
Peer Reviewed | Peer Reviewed |
Volume | 45 |
Issue | 4 |
Pages | 284-296 |
DOI | https://doi.org/10.1016/j.bar.2013.06.010 |
Keywords | Contract accounting, Cost accounting, Cost engineering, Costing. |
Public URL | https://durham-repository.worktribe.com/output/1452514 |
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Copyright Statement
NOTICE: this is the author’s version of a work that was accepted for publication in The British Accounting Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in The British Accounting Review, 45, 4, 2013, 10.1016/j.bar.2013.06.010.
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