The decline of British industry after 1870 has often been attributed to poor entrepreneurial decisions. This article uses a variety of sources, including published accounts, to compare entrepreneurial performance in four coal-mining companies (Edinburgh Colliery; Lothian Coal; Niddrie and Benhar Coal; Shotts Iron) all of which exploited the coal reserves of the Lothian basin from 1900 to nationalization in 1946. These companies are comparable as they shared local geology, geography, history, markets, technology, customs and labour conditions. Factors for success were found to be conservative financing, good labour relations and a paternal management style.
“Comparisons are odorous” (Shakespeare): financial performance and management competence at four Scottish colliery companies, 1900—46
Abstract
The decline of British industry after 1870 has often been attributed to poor entrepreneurial decisions. This article uses a variety of sources, including published accounts, to compare entrepreneurial performance in four coal-mining companies (Edinburgh Colliery; Lothian Coal; Niddrie and Benhar Coal; Shotts Iron) all of which exploited the coal reserves of the Lothian basin from 1900 to nationalization in 1946. These companies are comparable as they shared local geology, geography, history, markets, technology, customs and labour conditions. Factors for success were found to be conservative financing, good labour relations and a paternal management style.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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“Comparisons are odorous” (Shakespeare): financial performance and management competence at four Scottish colliery companies, 1900—46
Pitts,Marianne; Wale,Judith
Follow Accounting History
, Volume 13 (4): 511
SAGE – Nov 1, 2008
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