Accounting, publicity and class conflict in Victorian Britain
نویسندگان
چکیده
This paper studies the role of publicly available accounting information in class conflict between capital and labour Victorian Britain. The company investigated – Staveley Coal & Iron Company Ltd is one earliest industrial enterprises registered under Companies Act 1862. period studied 1863, when was incorporated, through to 1900 by which time workforce comprised approximately 6400 colliery iron workers. history contextualised two ways. First, positioning it within coal industry terms market share, size profitability. Second, locating Staveley’s management policies relevant contemporary economic theory. It then revealed, an in-depth study company’s archives, that directors sought manage manipulate provision welfare facilities denying worker access for wage bargaining purposes. also unveils directors’ report as instrument deployed project image a caring employer explain, its shareholders, sound business sense committing resources purpose.
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ژورنال
عنوان ژورنال: Accounting and Business Research
سال: 2021
ISSN: ['0001-4788', '2159-4260']
DOI: https://doi.org/10.1080/00014788.2021.1902260