Kristandl, Gerhard ORCID: 0000-0002-8461-0935 and Quinn, Martin (2017) Internal accounting practices at Whitbread & Company c.1890-1925. Accounting History, 23 (1-2). pp. 206-230. ISSN 1032-3732 (Print), 1749-3374 (Online) (doi:https://doi.org/10.1177/1032373217734384)

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Abstract

This paper examines internal accounting practices at Whitbread & Company from c. 1890 to 1925. At this time, there was an increasing interest in cost accounting, but there is little detailed extant research on general internal accounting practices of firms. The brewing sector, we suggest, is a potentially fruitful realm to further our knowledge of this time. Drawing on the Whitbread brewery archival records, we chart the internal accounting practices of the company. Our findings reveal a stable set of accounting practices, focused mainly on bookkeeping, although the firm’s auditor produced some reports which may have been useful for management decision-making. We argue these practices were highly institutionalised, and seemingly resistant to external forces present in the company’s environment.

Item Type:	Article
Uncontrolled Keywords:	accounting history, management information system
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / School / Research Centre / Research Group:	Faculty of Business Faculty of Business > Department of Accounting & Finance
Last Modified:	18 Mar 2020 15:36
URI:	http://gala.gre.ac.uk/id/eprint/19799

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• Internal accounting practices at Whitbread & Company c.1890-1925. (deposited 27 Apr 2017 15:59)
  • Internal accounting practices at Whitbread & Company c.1890-1925. (deposited 13 Jun 2018 16:07) [Currently Displayed]

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