The current research analyses the roles of personality, business environment and accounting information in order to explain variations in the change to iron shipbuilding, focusing on two particular firms, Laing and Doxford, these firms being selected for research on the basis of the availability of archive material (Note 1). The remainder of this paper is organised into five sections: first, wood and iron shipbuilding are compared; second, an analysis is made of the development of the Laing and Doxford shipyards; third, there is a consideration of the role of accounting information for decision-making in shipbuilding; fourth, there is a discussion of the material presented in the paper; and, fifth, conclusions are drawn.
"Accounting and technological change: the changeover from wood to iron shipbuilding in Sunderland, c. 1850- c. 1875,"
Accounting Historians Notebook: Vol. 29
, Article 1.
Available at: https://egrove.olemiss.edu/aah_notebook/vol29/iss2/1