Accounting At Durham Cathedral Priory

This study utilizes the rich archives which survive at Durham Cathedral to examine the way in which accounting methods and systems were adopted and adapted to manage income and expenses, assets and liabilities in changing economic environments.

This study utilizes the rich archives which survive at Durham Cathedral to examine the way in which accounting methods and systems were adopted and adapted to manage income and expenses, assets and liabilities in changing economic environments.

This is the first study to be undertaken with the objective of documenting and analysing the accounting records and systems of Durham Cathedral Priory, from which survives one of the largest collections of medieval accounting material in the United Kingdom. It moves beyond the traditional focus of accounting historians on manorial compoti to examine a network of non-manorial accounts and a range of accounting forms beyond the charge and discharge statement. A substantial body of non-accounting primary material is also used in the investigation including charters, registers, and general chapter and visitation records. This study finds that a culture of accounting permeated the activities of the house at all levels from the controls surrounding the receipt of the hundreds of quarters of grain consumed by the house each year to the issue of the individual daily loaf. It also identifies a complexity in the accounts not always appreciated by historians who have consequently misinterpreted and misquoted figures taken from the account-rolls. In this period the accounts show a responsiveness to changes in the environment and fortunes of the house by the refinement of existing forms and the introduction of new types of financial record. The care given to the preparation of accounts and the detailed investigation of accounting and financial matters in the regular visitations to which the house was subject allow a refutation of general allegations of carelessness and inaccuracy in the preparation and presentation of accounts. The accounting system at Durham was an important and effective control in the functioning of the house and in the exercise and enforcement of its rights.

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

The institutions of the middle ages are generally seen as tradition-bound; Monks and Markets challenges this assumption. Durham's outstanding archive has allowed the uncovering of an unprecedented level of detail about the purchasing strategies of one of England's foremost monasteries, and it is revealed that the monks were indeed reflective, responsive, and innovative when required. If this is true of a large Benedictine monastery, it is likely to be true also for the vast majority of other households and institutions in Medieval England for which comparable evidence does not exist. Furthermore, this study gives a unique insight into the nature of medieval consumer behaviour, which throughout history, and particularly from before the early modern period, remains a relatively neglected subject. Chapters are devoted to the diet of monks, the factors influencing their purchasing decisions, their use of the market and their exploitaiton of tenurial relationships, and their suppliers.

Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages. Offering a historic overview of the three major areas of the alcohol industry – brewing, distilling and wine – this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrate how accounting has developed over time. Offering diverse geographical and historical perspectives, it explores multiple aspects of accounting within the industry, including internal control, earnings management, competition, and regulatory aspects. The fascinating insights into breweries, wineries, spirit distillers, vineyards and other related organizations provides a unique historic perspective of accounting systems, techniques and practices. Drawing on an international range of examples and rich archival material, this valuable research collection will be of great interest to researchers and advanced students of accounting and business history.

The medieval development of the distinct region of north-east England explored through close examination of landscape, religion and history. The recent surge of interest in the political, ecclesiastical, social and economic history of north-eastern England is reflected in the essays in this volume. The topics covered range widely, including the development of both rural and urban life and institutions. There are contributions on the well-known richness of Durham cathedral muniments, its priory and bishopric, and there is also a particular focus on the institutions and practices which evolved to deal with Scottish border problems. A number of papers broach lesser-known subjects which accordingly offer new territory for exploration, among them the distinctive characteristics of local jurisdiction in the northern counties, the formation of north-eastern landscapes, the course of agrarian development in the region and the emergence of a northern gentry class alongside the better known ecclesiastical and lay magnates. CHRISTIAN D. LIDDY is Lecturer in History at the University of Durham, where R.H. BRITNELL is Emeritus Professor.

The evolution of modern capitalist society is increasingly being marked by an undeniable and consistent tension between pure economic and ethical ways of valuing and acting. This book is a collaborative and cross-disciplinary contribution that challenges the assumptions of capitalist business and society. It ultimately reflects on how to restore benevolence, collaboration, wisdom and various forms of virtuous deliberation amongst all those who take part in the common good, drawing inspiration from European history and continental philosophical traditions on virtue.

The production and retention of written records was a common and important facet of pre-modern rulership and administration. Much of our understanding of governmental practices and expressions of authority come from the contents of such documents, which have been well studied. Less studied, however, are the records themselves as artefacts. This volume is an attempt to redress this balance by taking a more holistic, material approach to a range of written records. Through a series of case studies, this volume explores questions regarding the material characteristics of various records and their use. It demonstrates that the material features of the records, including the size and shape, the hands that wrote them and the material substrate, can shed new light on the functioning of government and the declarations of power these records asserted. The ten contributions of this volume focus on records from a variety of rulers, political systems and administrations. With four case studies from early China and six from medieval Europe, this volume offers transcultural perspectives to demonstrate how different cultures expressed rulership and administration materially through the use of text-bearing artefacts.

England is remarkable for the wealth and variety of its archival heritage – the records created and preserved by institutions, organisations and individuals. This is the first book to treat the history of English records creation and record-keeping from the perspective of the archives themselves. Beginning in the early Middle Ages and ending in modern times, it draws on the author’s extensive knowledge and experience as both archivist and historian, and presents the subject in a very readable and lively way. Some archives, notably those of government and the Established Church, have remarkably continuous histories. But all have suffered over time from periods of neglect and decay, and some have come to sudden and violent ends. Among the destructive episodes discussed in the book are the Viking raids of the Anglo-Saxon period, the Norman Conquest, the Peasants’ Revolt, the dissolution of the monasteries and the bombing raids of the Second World War. Archivists and historians have a shared interest in the protection and study of the country’s surviving records. This book has been written for members of both professions, but also for every reader who cares about the preservation of England’s past.