Business history and business inevitably share the problem of dealing with records in bulk. Here is a suggestion that historians borrow and adapt certain techniques that have proved effective in solving the problem for business.

In order to utilize the new science of records management, historians need detailed, specific information on the various techniques which have been worked out. The Controlled Record Keeping program of the National Records Management Council, developed by historically oriented specialists, offers three basic tools which are equally useful to businessmen and scholars in helping to win the “Battle of the Bulk.”

The appeal by scholars for businessmen to incorporate historical consideration in their records management programs is likely to be more widely heeded if businessmen (and scholars) are aware of contemporary experience with business history. Until recently no systematic effort had been made to determine what that experience had been. The present article surveys the factors which have led to authorization of company histories; experiences in selecting authors; uses to which company histories have actually been put; impacts on employee, customer, and public relations programs; and comparative costs incurred in specific instances.

Behind the formation, in 1890, of the National Association of Life Underwriters lay two decades of localized, often abortive attempts at self-regulation through association. Malpractice, while not universal, was sufficiently widespread to hinder the growth of a broad market for life insurance. Early regulatory efforts failed when the organizers of those efforts were unable to solve the administrative problems of dealing with apathy on the one hand and defiance on the other. But these failures paved the way for renewed efforts. When, at last, a number of widely scattered associations had succeeded in accomplishing reforms, thereby solidifying member support, the stage was set for organization on a national scale.

British historians appear to have surpassed their American contemporaries in recognizing the importance of developments in accounting theory and practice in shaping the course of business. Students of British accountancy today enjoy increasing institutional support and have published several impressive works. From these and other sources it is possible to construct an outline of the background of British (and, more particularly, Scottish) accountancy which reveals much of interest to American scholars.