356 ACCOUNTING FOR MANAGERS
Why do we have fancy train sets? It’s not for General Managers to play trains.
It’s to make the businesses more profitable.^19One joined the Senior Executives, representing the Business Managers. According
to his critics, he is reputed to have seen ‘‘which way the wind was blowing’’, but
he himself described it thus:
Initially I was opposed. But I saw the logic of the changes. I was converted.Thus, most found the abstract normative symbolism of the ‘‘bottom line’’
appealing. They thought it ‘‘good’’ to be more business-like. They aspired to
‘‘private sector practice’’. Few perceived the underlying momentum of events or
their potential significance. Acting out the new rationale, they thought they need
have no fear for the railway traditions. In fact, sitting in their grand offices with
portraits and plaques around their walls and other symbols of former grandeur,
it was inconceivable to them that the railway traditions could be undermined
by anything.
As the significance of the economic reality emerged through subsequent events,
however, the situation became less congenial for them. It threatened their pride
as professional railway operators. Commenting on the resignalling decision noted
earlier, a General Manager said:
We’ll have to do it all again in 15 years’ time. It’s not a sensible long-
term decision.Furthermore, the appointment of Regional Business Managers within their own
organizations undermined their authority.
At this point, they protested vigorously. This prompted a report from the
centre discussing the relationship between Businesses and the Regions. The report
placated them with the soothing idea of Business Managers and regional General
Managers as equals in a team-based organization. Nevertheless, the business
perspective continued to impinge on operational matters.
Many General Managers became unhappy. They thought the emerging deci-
sions unprofessional, and feared for the quality of the railway. By this time,
however, their appeals fell on deaf ears. Most others among the senior manage-
mentelite had converted to the business culture. The General Managers were ́
characterized as reactionary, protective and old-fashioned.
Towards the end of the study, most of them left the organization or took ‘‘early
retirement’’. One stayed in office a while longer. Shortly before his retirement he
had this to say:
With the benefit of hindsight, I think the Chief Executive was right in allowing
it through...But it’s gone too far...While I’ve been in office, through good engineering management, I’ve
just about managed to get rid of all the speed restrictions on the main(^19) This General Manager claimed that he had repeatedly requested some of these train sets himself.