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Lookup NU author(s): Dr Neveen Abdelrehim
This is the authors' accepted manuscript of an article that has been published in its final definitive form by Taylor and Francis, 2017.
For re-use rights please refer to the publisher's terms and conditions.
We employ archival evidence to investigate events culminating in the nationalisation of the Anglo-Iranian Oil Company (AIOC) in 1951, which followed disagreements over profit allocations arising from a previously negotiated concession. The case study expands the traditional obsolescing bargain model (OBM) by accommodating the use and impact of accounting information in negotiation contexts. The analysis reveals that managerial control and the deployment of accounting information by the AIOC temporarily strengthened its bargaining power vis-à-vis the Iranian government leading up to the nationalisation crisis, demonstrating the potential importance of these new dimensions in wider contexts.
Author(s): Abdelrehim N, Toms S
Publication type: Article
Publication status: Published
Journal: Business History
Online publication date: 23/09/2016
Acceptance date: 14/09/2016
Date deposited: 05/12/2017
ISSN (print): 0007-6791
ISSN (electronic): 1743-7938
Publisher: Taylor and Francis
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