Mclean, Tom; Tyson, Thomas - In: Accounting History Review 16 (2006) 3, pp. 389-417
In their study of the shipbuilding, engineering and metals industries of the West of Scotland, c. 1900-1960, Fleming et al. (2000: p. 196) concluded that 'standard costing and budgetary control hardly made any impact at all in the engineering-related industries of the West of Scotland and that...