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Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914

Mclean, T.; McGovern, T.

Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914 Thumbnail


Authors

T. Mclean

T. McGovern



Abstract

This article examines the provision of strategic costing information in the context of the emergence and growth of the British electrical power industry and its pre-eminent exemplar, the Newcastle Upon Tyne Electric Supply Company (NESCo). A detailed case study of NESCo's costing for strategy development and analysis is presented. This research finds that NESCo's adoption of systematic, formal considerations of strategy and its use of costing for strategy development and analysis were related to a combination of three factors: first, the novelty and complexity of the electricity supply industry; second, the regulated environment of the electricity supply industry; and third, the ability and drive of key individuals. The implications of this research for contemporary studies of strategic management accounting are considered.

Citation

Mclean, T., & McGovern, T. (2017). Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914. The British Accounting Review, 49(3), 294-315. https://doi.org/10.1016/j.bar.2017.01.002

Journal Article Type Article
Acceptance Date Jan 25, 2017
Online Publication Date Jan 30, 2017
Publication Date May 1, 2017
Deposit Date Jan 25, 2017
Publicly Available Date Jan 30, 2019
Journal British Accounting Review
Print ISSN 0890-8389
Publisher Elsevier
Peer Reviewed Peer Reviewed
Volume 49
Issue 3
Pages 294-315
DOI https://doi.org/10.1016/j.bar.2017.01.002
Public URL https://durham-repository.worktribe.com/output/1395703

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