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Accounting for Fair Competition between Private and Public Sector Armaments Manufacturers in Victorian Britain

  • Autores: John Richard Edwards
  • Localización: Abacus: A journal of accounting, finance and business studies, ISSN 0001-3072, Vol. 51, Nº 3, 2015, págs. 412-436
  • Idioma: inglés
  • Texto completo no disponible (Saber más ...)
  • Resumen
    • Failures in rifle supply during the Crimean War (1853–56) caused the British government to seek a more reliable method for procuring weapons for military use. Fact-finding missions to US rifle manufacturers led to the introduction of the ‘American system of manufacturing’ at a purpose-built factory in north London. The extension of gun-making facilities at the Royal Small Arms Factory, Enfield Lock, was accompanied by major accounting innovations driven by society's desire for ‘cheap and efficient’ government and, within a laissez-faire environment, the need to ensure fair competition between private and public suppliers of military goods. Accounting practices based on ‘strictly commercial principles’ were then disseminated to other government military manufacturing establishments located at the Woolwich Arsenal. The historical knowledge revealed in this paper adds a new dimension to existing accounting historiography, which focuses principally on the business sector as the driving force for accounting change in Britain.


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