Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900 |
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Authors: | Andrew Popp |
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Abstract: | This paper considers the role of auditors and auditors' reports in the context of British personal capitalism in the late nineteenth century. Focusing on a case study derived from the records of high-class pottery manufacturer Mintons Ltd, it is demonstrated how auditors attempted to extend the role of the audit, and how that attempt was received in a family firm exhibiting a strong company culture. The paper provides insights into costing issues in the context of specialty production, the role and competencies of professional external auditors, and the priorities of personal capitalism, examining important debates in British business history from a novel angle. |
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Keywords: | Personal Capitalism Specialty Production Costing Auditors' Reports Company Culture |
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