The Hudson’s Bay Company also changed their distribution patterns and promotion strategies. Distribution practices in 1932 changed to airplane delivery of goods to accelerate growth and improve the speed of goods shipped domestically. Competition pushed the company to expand into different provinces across Canada, with specific interest in Western Canada. A handful of shops were created in cities with rapidly growing population and research backing retail success, like Winnipeg, Calgary, and Edmonton. Gary P. Spraakman, a critic who pontificates about the management accounting of HBC’s historical past, agrees that this company has a widespread of operations all across Canada and is well-established within the region. Although, he argues