Management control in an area of the NCB: Rationales of accounting practices in a public enterprise

  • A.J. Berry, T. Capps, D. Cooper, P. Ferguson, T. Hopper, E.A. Lowe
  • Accounting Organizations and Society, January 1985, Elsevier
  • DOI: 10.1016/0361-3682(85)90028-5

Management control in the National Coal Board prior to the national strike

What is it about?

This is an intensive case study of accounting in the National Coal Board just before the national coal strike. It notes the dominance of engineers and their belief that accounting data cannot accurately represent to external parties the uncertainties attached to mining and hence the need to manage the data accordingly.

Why is it important?

This was one of the earliest intensive and grounded studies of accounting in action. The work received considerable prominence in the ensuing coal strike which was a turning point in UK politics.

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http://dx.doi.org/10.1016/0361-3682(85)90028-5

The following have contributed to this page: Professor Trevor Martin Hopper