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Internal accounting practices at Whitbread & Company c.1890-1925

Internal accounting practices at Whitbread & Company c.1890-1925

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 / Department / Research Group: Faculty of Business
Faculty of Business > Department of Accounting & Finance
Last Modified: 17 May 2019 11:28
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: GREAT a
Selected for GREAT 2019: GREAT 1
URI: http://gala.gre.ac.uk/id/eprint/19799

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