This paper explores how railway companies performed the management accounting function during the first part of the twentieth century. It will be argued that only by understanding the relationship between management techniques and the business process can any judgement as to the quality of...

Discusses the new managerial model of the 1970s and 1980s which emphasizes flatter, flexible, less bureaucratic organizations, with increased employee awareness through training and development, and suggests that actual research reveals frustration and opposition to these ideas from trainees and...