Enterprise and philanthropy: the dilemma of Scottish savings banks in the late nineteenth century
Autor: | J. Carles Maixé-Altés |
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Rok vydání: | 2009 |
Předmět: |
Flexibility (engineering)
Financial innovation business.industry media_common.quotation_subject Context (language use) Accounting General Business Management and Accounting Banking sector Dilemma Internal management Working class Economics Business Management and Accounting (miscellaneous) business Internal organization media_common |
Zdroj: | Accounting, Business & Financial History. 19:39-59 |
ISSN: | 1466-4275 0958-5206 |
DOI: | 10.1080/09585200802667154 |
Popis: | This paper deals with the changes brought about in the organisation and internal management of resources and investments of the main Scottish savings banks, within the context of the British mutual banking sector at the turn of the century. A study of the archival evidence allows us to analyse the reforms introduced by some savings banks, and the impact of changes in regulations on some of the savings institutions for the working class. In addition, from an internal perspective, an analysis of accounting demonstrates the extent to which the philanthropic nature of savings banks led to the development of entrepreneurial initiatives and therefore greater flexibility in lending decisions. |
Databáze: | OpenAIRE |
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