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Articles

Measuring profit and performance, a cautionary tale: Birmingham Small Arms c.1911–c.1936

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Pages 81-102 | Received 03 Oct 2022, Accepted 27 Dec 2023, Published online: 10 Jan 2024

References

Primary sources

  • Modern Records Centre, University of Warwick (MRC)
  • MSS.19A and MSS.19C  BSA Records (Directors’ Minute Books, Financial Folders, etc.).
  • Coventry Archives (CovA)
  • PA594 and PA1358    Daimler Records.
  • PA606          Daffern collection of company Corporate Financial Statements.
  • Library of Birmingham
  • MS. 137         BSA Directors’ Minute Book, No.5, 1917–1920.

Secondary sources

  • The Accountant, Various Editions.
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  • Lloyd-Jones, R., M. J. Lewis, M. D. Matthews, and J. Maltby. 2005. “Control, Conflict and Concession: Corporate Governance, Accounting and Accountability at Birmingham Small Arms, 1906–1933.” Accounting Historians Journal 32 (1): 149–184.
  • Lloyd-Jones, R., J. Maltby, M. J. Lewis, and M. D. Matthews. 2006. “Corporate Governance in a Major British Holding Company: BSA in the Interwar Years.” Accounting, Business & Financial History 16 (1): 69–98.
  • Marriner, S. 1980. “Company Financial Statements as Source Material for Business Historians.” Business History 22 (2): 203–235.
  • Montagu, Lord, and D. Burgess-Wise. 1995. Daimler Century. Sparkford: Patrick Stephens Ltd.
  • Napier, C. J. 1991. “Secret Accounting: The P&O Group in the Inter-War Years.” Accounting, Business & Financial History 1 (3): 303–333.
  • Nixon, St. John C. 1946. Daimler 1896–1946: A Record of 50 Years of the Daimler Company. London: G.T. Foulis & Co.
  • Parker, R. H. 1991. “Misleading Accounts? Pitfalls for Historians.” Business History 33 (4): 1–18.
  • Ryerson, B. 1980. The Giants of Small Heath – the History of BSA. Yeovil: Haynes Publishing.
  • Samuel, H. B. 1933. Shareholders’ Money, an Analysis of Certain Defects in Company Legislation with Proposals for Their Reform. London: Pitman & Sons.
  • Walker, R. G. 1978. Consolidated Statements: A History and Analysis. New York: Arno Press.

Online sources

  • The Economist. Various Editions (Accessed Various Dates at The Economist Historical Archive 1843–2011. Gale Primary Sources).
  • The Investors’ Review. Various Editions (Accessed Various Dates at https://archive.org).

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