CAPTAIN MARK HUISH: A PIONEER IN THE DEVELOPMENT OF RAILWAY MANAGEMENT.

This article examines some of the ways in which the work of Mark Huish, who was General Manager of the London & North Western Railway from 1846 to 1858, encouraged the development of improved techniques in railway management. Huish's personal contribution to management accounting practice deserves close investigation. The fact that he was at all concerned with matters other than those relating strictly to the operation of the trains places him above all contemporary executives in the railway industry, both in Britain and United States. In his time, the London & North Western created a regular reporting system, exemplified by Huish's own monthly reports to the Board of Directors which augmented the detailed statistical information essential to effective decision-making. Moreover, his reports on specific problems of management were not only a guide for his own company, but were often of theoretical value for the industry as a whole. Huish's experience with the London & North Western was an important chapter in both railway and business history. He had shown how the professional manager, acquainted with the details of the business, could participate in all facets of managerial control. His interests in accounting, costing, statistics, technology, and organization were all part of an important reaction to the problems of large scale business.