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Your search keyword '"Toms, Steven A."' showing total 16 results
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16 results on '"Toms, Steven A."'

2. Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700-2000

Author

Toms, Steven

Subjects
Textile industry -- Accounting and auditing, Textile industry -- Finance, Accounting -- Methods, Company financing, Banking, finance and accounting industries, Business
Abstract

The paper seeks to identify the underlying and long run historical determinants of accounting practices. These practices include the nature and relative importance of management and financial accounting techniques, together with the mediating roles of corporate finance and especially financial markets. To explain historical variation in the application of these techniques the paper introduces an analytical model. The model is based on the principles of historical materialism and hence comprises objective and subjective elements. Definitional categories are borrowed from Marx's analysis of the workings of capitalism, and extended to include contexts where there is extensive socialization of capital, as manifested by the pooling of investments in liquid financial markets. To examine the detailed implications for accounting change, the model is then applied to a longitudinal case study of the British cotton textile industry. The paper shows that techniques of financial and managerial control and mechanisms of accountability can be explained by the dynamic interaction of capital centralization and capital socialization.

Published
2005

4. Fresh approach to capital budgeting

Author

Toms, Steven

Subjects
Risk management -- Practice, Discount rates -- Finance, Capital budgets -- Finance, Risk management, Company financing, Banking, finance and accounting industries, Business
Published
2008

5. Region and Strategy in Britain and Japan: Business in Lancashire and Kansai, 1890-1990

Author

TOMS, STEVEN

Subjects
International trade -- History, Business, Business, general, Business, History, Business, international, International trade
Abstract

DOUGLAS A. FARNIE, TETSURO NAKAOKA, DAVID J. JEREMY, JOHN F. WILSON and TAKESHI ABE (eds.), Region and Strategy in Britain and Japan: Business in Lancashire and Kansai, 1890-1990 (London: Routledge, [...]

Published
2001

6. Fair Shares: The Future of Shareholder Power and Responsibility

Author

TOMS, STEVEN

Subjects
Fair Shares: The Future of Shareholder Power and Responsibility (Book), Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

JONATHAN CHARKHAM and ANNE SIMPSON, Fair Shares: The Future of Shareholder Power and Responsibility (Oxford: Oxford University Press, 1999. Pp.viii + 275. ISBN 0 19 829214 7, £40). The authors [...]

Published
2000

7. Public Subsidy and Private Divestment: The Lancashire Cotton Textile Industry, c.1950-c.1965

Author

HIGGINS, DAVID and TOMS, STEVEN

Subjects
Business plans -- Analysis, Cotton industry -- United Kingdom -- Analysis, Strategic planning (Business) -- Analysis, Textile industry -- United Kingdom -- Analysis, Business planning -- Analysis, Business, general, Business, History, Business, international, Analysis
Abstract

The investment and divestment policies of Lancashire cotton companies are examined by reference to historical financial and other archival data. Capital/product market and political/institutional constraints on entrepreneurial behaviour are evaluated. [...]

Published
2000

8. Paths of Innovation: Technological Change in 20th Century America

Author

TOMS, STEVEN

Subjects
Paths of Innovation: Technological Change in 20th Century America (Book), Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

DAVID C. MOWERY and NATHAN ROSENBERG, Paths of Innovation: Technological Change in 20th Century America (Cambridge: Cambridge University Press, 1998. Pp.x + 214; tables; figs. H/back ISBN 0 521 64119 [...]

Published
1999

9. Value, profit and risk: accounting and the resource-based view of the firm

Author

Toms, Steven

Subjects
Competitive advantage -- Analysis, Organizational behavior -- Analysis, Capital assets pricing model -- Evaluation, Risk management -- Analysis, Risk management, Banking, finance and accounting industries, Business
Abstract

A study examines the role of the ignored value theory and accountability mechanisms as key components of the Resource-Based View (RBV) on sustained competitive advantage. Findings indicate that labor theory of value, measures of risk arising from the labor process and accountability mechanisms need to be integrated to make RBV a coherent theory of firm behavior.

Published
2010

10. Alan Fowler, Lancashire Cotton Operatives and Work, 1900-1950: a Social History of Lancashire Cotton Operatives in the Twentieth Century

Author

Toms, Steven

Subjects
Lancashire Cotton Operatives and Work, 1900-1950: a Social History of Lancashire Cotton Operatives in the Twentieth Century (Book) -- Fowler, Alan, Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

(Aldershot: Ashgate, 2003. Pp.xvi + 236. ISBN 0 7546 0116 1, 47.50 £). This is a well-written and insightful story of an important group of workers and their place in [...]

Published
2004

11. The Development of Modern Business. (Book Reviews)

Author

Toms, Steven

Subjects
The Development of Modern Business (Book), Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

GORDON BOYCE and SIMON VILLE, The Development of Modern Business (Basingstoke: Paigrave, 2002. Pp.xvi + 376; illus., £16.99. H/back ISBN 0 333 59877 6, £49.50). The book is intended as [...]

Published
2003

12. Cotton's Renaissance: A Study in Market Innovation

Author

Toms, Steven

Subjects
Cotton's Renaissance: A Study in Market Innovation (Book), Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

TIMOTHY CURTIS JACOBSON and GEORGE DAVID SMITH, Cotton's Renaissance: A Study in Market Innovation (Cambridge: Cambridge University Press, 2001. Pp.xvi + 346; illus. H/back ISBN 0 521 80827 8, £25). [...]

Published
2003

13. The Evolution of a Manufacturing System at Toyota. (Book Reviews)

Author

Toms, Steven

Subjects
The Evolution of a Manufacturing System at Toyota (Book), Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

TAKAHIRO FUJIMOTO, The Evolution of a Manufacturing System at Toyota (Oxford: Oxford University Press, 1999. Pp.x + 380. ISBN 0 195123204, £28.99). Toyota has a long history rooted in the [...]

Published
2002

14. Conceiving Companies: Joint Stock Politics in Victorian England

Author

Toms, Steven

Subjects
Conceiving Companies: Joint Stock Politics in Victorian England (Book), Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

TIMOTHY L. ALBORN, (London: Routledge, 1998. Pp.ix + 297. H/b ISBN 0 415 18079 1, £50). The company, and its relationship to state and market institutions, lies at the centre [...]

Published
1999

15. Voluntary Annual Report Disclosure by Listed Dutch Companies: 1945-1983

Author

Toms, Steven

Subjects
Voluntary Annual Report Disclosure by Listed Dutch Companies: 1945-1983 (Book), Books -- Book reviews, Business, general, Business, History, Business, international
Abstract

KEES CAMFFERMAN, (New York: Garland, 1997. Pp.ix + 381. H/back ISBN 0 8153 3011 1, £25). Business history as a discipline has potentially much to gain from accounting research. This [...]

Published
1999

16. Scale, Scope and Accountability: Towards a New Paradigm of British Business History.

Author

Toms, Steven and Wilson, John F.

Subjects
BUSINESS, CORPORATE governance, INDUSTRIAL management, ECONOMICS, GLOBALIZATION
Abstract

This article extends Chandler's scale and scope perspective using a synthesis with accountability and governance perspectives. The article also explains how various paradigms of political economy might be accommodated within the proposed business history synthesis. Accordingly, the intended outcome is a model that can explain why diverse organisational forms emerge, alongside the business strategies that accompany these changes during historical transitions. Using British business history as an example, empirical vignettes based on important transition points in support of the main propositions are also offered. This allows conclusions to be drawn on the joint impact of scale and scope economies with systems of corporate governance, the development of 'efficient' capital markets and the impact of globalisation on multinationals and business networks. [ABSTRACT FROM AUTHOR]

Published
2003
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