To read this content please select one of the options below:

Propaganda, attitude change and uniform costing in the British printing industry, 1913‐1939

Stephen P. Walker (University of Edinburgh, Edinburgh, UK)
Falconer Mitchell (University of Edinburgh, Edinburgh, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 August 1996

1703

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

Related articles