Propaganda, attitude change and uniform costing in the British printing industry, 1913‐1939
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 August 1996
Abstract
Analyses the attempt by a trade association (the British Federation of Master Printers) to secure the universal adoption by its members of a uniform costing system. It was envisaged that the industry‐wide application of a prescribed costing solution would secure the socio‐economic advancement of employer printers and ensure an improvement in their power relative to unionized labour and unorganized customers. Universal adherence to the uniform costing system depended on the trade association changing the prevailing negative attitudes of employers towards the twin ideals of scientific costing and organization. In order to achieve this a concerted campaign of persuasive communication was undertaken. Reveals that propaganda was conducted by utilizing a variety of distribution media and by employing a range of propagandist devices. The limited success achieved in converting employers to the costing cause is considered to have been the result of message, audience and contextual effects. The persistence of traditional attitudes among printers, the effects of war and adverse macro‐economic conditions were particularly important factors which induced resistance to attitudinal and behavioural change. Concludes that the uniform costing movement and the history of costing in artisan‐craft‐based industries merit deeper investigation.
Keywords
Citation
Walker, S.P. and Mitchell, F. (1996), "Propaganda, attitude change and uniform costing in the British printing industry, 1913‐1939", Accounting, Auditing & Accountability Journal, Vol. 9 No. 3, pp. 98-126. https://doi.org/10.1108/09513579610122027
Publisher
:MCB UP Ltd
Copyright © 1996, MCB UP Limited