References
Primary Sources
- UGD199 Archives of J&P Coats Ltd. Glasgow University Business Archives
Files Utilised:
- UGD199/1/1/5 – J&P Coats Ltd. Board Minutes.1928–1931
- UGD199/1/1/24 – Finance Committee Minutes. 1931–1950. pp 1–788
- UGD199/1/26/7 – J&P Coats Standard Cost System Training Manual. 1960s
- UGD199/1/8/11 – General Ledger 1932-44. Budgets Installation Account. No 3527
Private Collection
- Pro-forma Standard Cost forms used at J&P Coats from the 1940s by W Mathieson. Coats Senior Cost Accounting Manager. (Mathieson 1).
- Forms containing instructions for the allocation and apportionment of overheads at J&P Coats used by W Mathieson. Coats Senior Cost Accounting Manager. (Mathieson 2).
- Mathieson, K. Unpublished manuscript containing recollections of conversations with J&P Coats Senior Cost Accounting Manager. W Mathieson. 1965–1996. (Mathieson 3).
Secondary Sources
- Arroyo, P. 2012. “Management Accounting Change and Sustainability: An Institutional Approach.” Journal of Accounting & Organizational Change 8 (3): 286–309. doi: 10.1108/18325911211258317
- Blair, M. 1907. The Paisley Thread Industry and the Men Who Created It. Paisley: A. Gardner.
- Blyth, J.R. 1923. “Uniform Methods of Costing.” Cost Accountant (September): 120–125.
- Boyns, T. and Edwards, J.R. 2007. “The Development of Cost and Management Accounting in Britain.” In Handbook of Management Accounting Research. Vol. 2, edited by C. S. Chapman, A. G. Hopwood, and M. Shields, 969–1035. Oxford: Elsevier.
- Boyns, T. and Edwards, J.R. 2013. A History of Management Accounting: The British Experience. New York: Routledge.
- Burns, J., and Scapens, R. 2000. “Conceptualising Management Accounting Change: An Institutional Framework.” Management Accounting Research 11: 3–25. doi: 10.1006/mare.1999.0119
- Brown, E.F. 1949. “The Indivisibility of Accountancy.” Cost Accountant (June): 13–18.
- Cairncross, A.K. and Hunter, J.B.K. 1987. “The Early Growth of J&P Coats 1830–1883”. Business History 29 (2): 157–177. doi: 10.1080/00076798700000031
- Carruthers, B.G. 1995. “Accounting, Ambiguity, and the New Institutionalism”. Accounting. Organizations and Society 20 (4): 313–328. doi: 10.1016/0361-3682(95)96795-6
- Chandler, A. D. Jr. 1977. The Visible Hand: The Managerial Revolution in American Business. Cambridge, MA: Bellknap Press of the Harvard University Press.
- Chatfield, M. 1977. A History of Accounting Thought. Huntingdon, MA: R.E.Krieger.
- Coats, B. 2013. Seams Sewn Long Ago: The Story of Coats the Threadmakers. San Diego: Privately published.
- Deegan, C. and Unerman, J. 2011. Financial Accounting Theory: Second European Edition. Maidenhead: McGraw Hill.
- Downie, T. Jr. 1927. The Mechanism of Standard (or Predetermined) Cost Accounting and Efficiency Records. London: Gee.
- Edwards, R. S. 1937. “Some Notes on the Early Literature and Development of Cost Accounting in Britain.” The Accountant August 7: 193–195; August 14: 225–231; August 25: 253–255; August 28: 283–287; September 4: 313–316; September 11: 343–344.
- Ferguson, M. 2002. The Rise of Management Consulting in Britain. Farnham: Ashgate.
- Fleming, A. I. M., S. McKinstry, and K. Wallace. 2000. “Cost Accounting in the Shipbuilding, Engineering and Metals Industries of the West of Scotland, ‘The Workshop of the Empire’, cl900–1960.” Accounting and Business Research 30: 195–211. doi: 10.1080/00014788.2000.9728936
- Hodgson, G. H. 1989. “Institutional Economic Theory: The Old Versus the New.” Review of Political Economy 1 (3): 249–269. doi: 10.1080/09538258900000021
- Hunter, J. B. K. n.d. “An Economic History of J & P Coats: Unpublished Draft History.” Glasgow University Business Archives. Accession 3614/1//3.
- ICAEW. 1947. Developments in Cost Accounting. London: Gee.
- Jones, H. 1985. Accounting, Costing and Cost Estimation, Welsh Industry: 1700–1830. Cardiff: University of Wales Press.
- Kim, D. W. 1994. “From a Family Partnership to a Corporate Company: J & P Coats. Thread Manufacturers.” Textile History 25 (2): 185–225. doi: 10.1179/004049694793711943
- Kim, D.W. 1995. “J. & P. Coats in Tsarist Russia, 1889–1917.” Business History Review 69 (4): 465–493. doi: 10.2307/3117142
- Kim, D. W. 1997. “J & P Coats as a Multinational Before 1914.” Business & Economic History 26 (2): 526–539.
- Kininmonth, K. W. and McKinstry, S. 2007. “Stitching it Up: Accounting and Financial Control at J & P Coats Ltd, c1890–1960.” Accounting History 12 (4): 367–391. doi: 10.1177/1032373207081598
- Kininmonth, K. W. 2006. “The Growth, Development and Management of J. and P. Coats Ltd, c.1890–1960: An Analysis of Strategy and Structure.” Business History 48 (4): 551–579. doi: 10.1080/00076790600809219
- Kininmonth, K. W. 2008. “Was J&P Coats Ltd. Retarded by Gentrification?: Evidence from the Committee Minutes 1890–1960.” Scottish Business and Industrial History 4 (2): 28–66.
- Locke, R. R. 1979. “Cost Accounting: An Institutional Yardstick for Measuring British Entrepreneurial Performance, circa 1914.” Accounting Historians Journal 6 (Fall): 1–22. doi: 10.2308/0148-4184.6.2.1
- Miller, P. 1994. “Accounting as Social and Institutional Practice: An Introduction.” In Accounting as Social and Institutional Practice, edited by A. Hopwood and P. Miller, 1–39. Cambridge Cambridge University Press.
- McKinstry, S. 2009. “Accounting Knowledge for Archivists and Archival Knowledge for Accounting Researchers: Some Practical Guidance.” Scottish Business and Industrial History 25 (2): 105–124.
- Peters, B. G. 2000. Institutional Theory: Problems and Prospects. Vol. 69, 1–18. Vienna: Institute for Advanced Studies.
- Quesad, P. R., B. A. Guzmán, and L.L. Rodrigues. 2013. “Balanced Scorecard Adoption in Portuguese Organizations: Contingent and Institutional Variables.” Intangible Capital 9 (2): 491–525.
- Quinn, M. 2011. “Routines in Management Accounting Research: Further Exploration.” Journal of Accounting and Organisational Change 7: 337–357. doi: 10.1108/18325911111182303
- Scapens, R. 2006. “Understanding Management Accounting Practices: A Personal Journey.” The British Accounting Review 38 (1): 1–30. doi: 10.1016/j.bar.2005.10.002
- Schmitz, C.J. 1995. “The World’s Largest Industrial Companies of 1912.” Business History 37 (4): 85–96. doi: 10.1080/00076799500000129
- Scott, W.R. 1995. Institutions and Organisations. London: Sage Publications.
- Suddaby, R. 2010. “Challenges for Institutional Theory.” Journal of Management Inquiry 19 (1): 14–20. doi: 10.1177/1056492609347564
- ter Bogt, H. J. and Scapens, R. W. 2014. Institutions. Rationality and Agency in Management Accounting: Rethinking and Extending the Burns and Scapens Framework. https://ssrn.com/abstract=2464980 or http://dx.doi.org/10.2139/ssrn.2464980.
- Vailatti, J. L., F. Da Silva Rosa, and E. F. R. Vicente. 2017. “Institutional Theory Applied to Management Accounting: Analysis of Theoretical and Methodological Contributions of International Publications Occurring in the 2006–2015 Period.” Revista Caterinense da Ciencia Contabil. Florianópolis. SC. 16 (47): 91–104.
- Veblen, T. 1898. “Why is Economics Not an Evolutionary Science?” Quarterly Journal of Economics 12: 373–397. Reprinted in Veblen, T. 1919. The Place of Science in Modern Civilisation and Other Essays, 56–81. New York: Huebsch. doi: 10.2307/1882952
- Walker, M. 1998. “Management Accounting and the Economics of Internal Organisation.” Management Accounting Research 9 (1): 21–30. doi: 10.1006/mare.1997.0062
- Youssef, M. A. 2013. “Management Accounting Change in an Egyptian Organization: An Institutional Analysis.” Journal of Accounting & Organizational Change 9 (1): 50–73. doi: 10.1108/18325911311307203