Abstract
This article, which is based on a study of the company’s surviving archives, examines the juxtaposition of management, organizational and management accounting developments which occurred at the electric cable manufacturer, BICC, between the company’s formation in 1945 and c.1960.These developments encompassed the move towards a multi-divisional structure and the utilization of ‘management accounts’. These simultaneous developments occurred at the time when W.H. McFadzean, a chartered accountant by training, began to take on the roles of Chairman and Managing Director of the company.
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