Quinn, Martin and Kristandl, Gerhard ORCID: 0000-0002-8461-0935 (2022) Accounting controls at the Kelheim Brewery in the Seventeenth century – Single entry accounting as fit for purpose. Essays in Economic & Business History, 39:443. pp. 45-71. ISSN 0896-226X (Print), 0896-226X (Online)

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Abstract

Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons which have not been revealed in the literature. This study explores how single-entry accounting was utilized at the Kelheim brewery in Bavaria, Germany during the seventeenth century. It finds an organizational field in which single-entry accounting was fit for purpose. Single-entry accounting provided sufficient information and accountability, implying the more sophisticated double-entry accounting system was not used although it was known in Germany at this time.

Item Type:	Article
Uncontrolled Keywords:	Seventeenth century; brewing; accounting controls; organizational field; accounting history; brewery accounting; single-entry bookkeeping
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / School / Research Centre / Research Group:	Faculty of Business Faculty of Business > Department of Accounting & Finance
Related URLs:	Publisher
Last Modified:	04 Feb 2022 09:51
URI:	http://gala.gre.ac.uk/id/eprint/35113

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