A financial crisis had engulfed the UK's nationalised railways by 1960. This, and the subsequent retrenchment identified with Dr Beeching, has obscured determined and coherent earlier attempts to install modern methods of management accounting on the nationalised railways in the 1940s and 1950s. This paper sets out the attempted development of these techniques which were sponsored by the highest level of railway management and the defeat of these attempts in practice by the railways' organisational structure and culture. The conclusion is reached that, to be effective, new administrative techniques have to operate in compatible organisational and power structures.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 16 (2006) Issue (Month): 3 (November) Pages: 419-446 Download reference. The following formats are available: HTML
(with abstract),
plain text
(with abstract),
BibTeX,
RIS (EndNote, RefMan, ProCite),
ReDIF