Internal accounting practices at Whitbread & Company, c. 1890–1925. (February 2018)

• Record Type: Journal Article
• Authors: Kristandl, Gerhard; Quinn, Martin
• Other Names: Evans Elaine guest-editor.; Paisey Catriona guest-editor.
• Is Part Of: Accounting history. Volume 23:Number 1/2(2018)
• Page Start: 206
• Page End: 230
• Publication Date: 2018-02
• Subjects: brewing -- institutionalised practices -- internal accounting -- Whitbread; Accounting -- History -- Periodicals; 657.0905
• DOI: 10.1177/1032373217734384
• Languages: English
• ISSNs: 1032-3732

Abstract

This article 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 that these practices were highly institutionalised and seemingly resistant to external forces present in the company's environment.