Issues in accountability and control: some observations from a study of colliery accountability in the British Coal Corporation

This case study examines the accountability and management control arrangements that operate within the British Coal Corporation. Although based primarily upon a recent interview-based study, comparisons are also made with a previous study conducted by the author some 15 years ago. The paper describes current control practices, assesses how they have evolved over this period, and attempts to evaluate them. It is found that the formal control structures have altered little, but that the way in which they are used has undergone significant change. In addition to specific conclusions relating to British Coal, a number of issues are identified that are not addressed by the current literature. These include the role of uncertainty in budgetary planning and control, the neglect of the principle of controllability in practice, and the conflict between management control and financial control. It is concluded that individual management controls such as budgetary control need to be examined within their wider context.