291
Views
3
CrossRef citations to date
0
Altmetric
Articles

Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s

&
Pages 61-84 | Received 13 Jul 2016, Accepted 08 Feb 2018, Published online: 22 Feb 2018

References

  • Primary Sources
  • Archive of Bennett’s of Ballinacurra, Cork City and County Archives, Cork, Ireland .
  • Files Utilised:
  • B609/2/C – Barley Returns, 1907–1939.
  • B609/2/D – Production Control: Statistics (1926–1990).
  • B609/2/J – Barley Purchases, 1909–1976.
  • B609/3/A – Cash Books, 1898–1971.
  • B609/3/B – Journals, 1871–2002.
  • B609/3/C – Ledgers, 1867–2000.
  • B609/4/D – Company Statements of Account, and Related Matter, 1918–1996.
  • B609/5/B – Wages Books and Printouts, 1908–2000.
  • B609/9/A – John H Bennett Diaries and Related Items, 1881–1935.
  • Guinness Archive St. James’s Gate, Dublin .
  • Files Utilised:
  • Annual Reports, 1920 and 1935.
  • Library of the Institute of Chartered Accountants in England and Wales, London .
  • File utilised:
  • The Accountant, 1890–1925.
  • Secondary Sources
  • Armstrong, P. 1987. “The Rise of Accounting Controls in British Capitalist Enterprises.” Accounting, Organizations and Society 12 (5): 415–436. doi: 10.1016/0361-3682(87)90029-8
  • Arnold, A. J. 2014. “‘A Paradise for Profiteers’? The Importance and Treatment of Profits During the First World War.” Accounting History Review 24 (2-3): 61–81. doi: 10.1080/21552851.2014.963950
  • Boyns, T. , and J. R. Edwards . 2007. “The Development of Cost and Management Accounting in Britain.” In Handbook of Management Accounting Research, Volume 2 , edited by C. Chapman , A. G. Hopwood , and M. D. Shields , 969–1034. Oxford : Elsevier.
  • Boyns, T. , M. Matthews , and J. R. Edwards . 2004. “The Development of Costing in the British Chemical Industry, c.1870–c.1940.” Accounting and Business Research 34 (1): 3–24. doi: 10.1080/00014788.2004.9729948
  • Burns, J. , and R. W. Scapens . 2000. “Conceptualizing Management Accounting Change: An Institutional Framework.” Management Accounting Research 11 (1): 3–25. doi: 10.1006/mare.1999.0119
  • Clark, C. 1998. The British Malting Industry Since 1830 . London : The Hambledon Press.
  • Clarke, P. 1996. “A Glimpse at Irish Accounting History.” Irish Accounting Review 3 (2): 23–38.
  • Clarke, P. 2001. “Financial Reporting in Ireland – The Period of Independent Isolation.” Irish Accounting Review 8 (2): 23–43.
  • Clarke, P. 2004. “Footprints in the Sand – Exploring the Evolution of Management Accounting Practices in Ireland.” Irish Accounting Review 11 (1): 1–18.
  • Davila, A. , and G. Foster . 2007. “Management Control Systems in Early-Stage Startup Companies.” The Accounting Review 82 (4): 907–937. doi: 10.2308/accr.2007.82.4.907
  • Dennison, S. R. , and O. MacDonagh . 1998. Guinness 1886–1939: From Incorporation to the Second World War . Cork : Cork University Press.
  • DiMaggio, P. , and W. Powell . 1983. “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields.” American Sociological Review 48: 147–160. doi: 10.2307/2095101
  • Farmar, T. 2013. The Versatile Profession – A History of Accountancy in Ireland Since 1850 . Dublin : Chartered Accountants Ireland.
  • Fleischman, R. K. , and T. N. Tyson . 1999. “Opportunity Lost? Chances for Cost Accountants’ Professionalization Under the National Industrial Recovery Act of 1933.” Accounting, Business & Financial History 9 (1): 51–75. doi: 10.1080/095852099330368
  • Fleischman, R. K. , and T. N. Tyson . 2000. “Parallels Between US and UK Cost Accountancy in the World War I Era.” Accounting, Business & Financial History 10 (2): 191–212. doi: 10.1080/095852000411032
  • Fleming, A. I. M. , S. McKinstry , and K. Wallace . 2000. “Cost Accounting in the Shipbuilding, Engineering and Metals Industries of the West of Scotland, ‘The Workshop of the Empire’, c1900–1960.” Accounting and Business Research 30 (3): 195–211. doi: 10.1080/00014788.2000.9728936
  • Funnell, W. 2009. “Military.” In The Routledge Companion to Accounting History , edited by J. R. Edwards and S. P. Walker , 561–578. London : Routledge.
  • Gervais, P. 2008. “Neither Imperial, Nor Atlantic: A Merchant Perspective on International Trade in the Eighteenth Century.” History of European Ideas 34 (4): 465–473. doi: 10.1016/j.histeuroideas.2008.08.001
  • Gervais, P. 2011. “A Merchant or a French Atlantic? Eighteenth-Century Account Books as Narratives of a Transnational Merchant Political Economy.” French History 25 (1): 28–47. doi: 10.1093/fh/crq065
  • Gervais, P. 2012. “Mercantile Credit and Trading Rings in the Eighteenth Century.” Annales Histoire, Sciences Sociales 67 (4): 693–730. doi: 10.1017/S239856820000042X
  • Hiebl, M. R. W. 2013. “Management Accounting in the Family Business: Tipping the Balance for Survival.” Journal of Business Strategy 34 (6): 19–25. doi: 10.1108/JBS-07-2013-0052
  • Hiebl, M. R. W. , M. Quinn , and C. Martínez-Franco . 2015. “An Analysis of the Role of a Chief Accountant at Guinness c. 1920–1940.” Accounting History Review 25 (2): 145–165. doi: 10.1080/21552851.2015.1060509
  • Hoskin, K. , and R. Macve . 1996. “The Lawrence Manufacturing Co.: A Note on Early Cost Accounting in US Textile Mills.” Accounting, Business & Financial History 6 (3): 337–361. doi: 10.1080/09585209600000050
  • Jeacle, I. , and E. Walsh . 2008. “A Tale of Tar and Feathering: The Retail Price Inventory Method and the Englishman.” Accounting, Business & Financial History 18 (2): 121–140. doi: 10.1080/09585200802058602
  • Kristandl, G. , and M. Quinn . 2017. “Internal Accounting Practices at Whitbread & Company c.1890–1925.” Accounting History . doi:10.1177/1032373217734384.
  • Lancaster, H. 1908. Practical Floor Malting . London : Brewing Trade Review.
  • Loft, A. 1986. “Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the U.K., 1914–1925.” Accounting, Organizations and Society 11 (2): 137–169. doi: 10.1016/0361-3682(86)90028-0
  • Martínez Franco, C. , O. Feeney , M. Quinn , and M. R. W. Hiebl . 2017. “Position Practices of the Present-Day CFO: A Reflection on Historic Roles at Guinness, 1920–1945.” Spanish Accounting Review 20 (1): 55–62.
  • Matthews, D. 1998. “The Business Doctors: Accountants in British Management from the Nineteenth Century to the Present Day.” Business History 40 (3): 72–103. doi: 10.1080/00076799800000221
  • Matthews, D. 2001. “The Influence of the Accountant on British Business Performance from the Late Nineteenth Century to the Present Day.” Abacus 37 (3): 329–351. doi: 10.1111/1467-6281.00090
  • Matthews, D. , M. Anderson , and J. R. Edwards . 1997. “The Rise of the Professional Accountant in British Management.” The Economic History Review 50 (3): 407–429. doi: 10.1111/1468-0289.00062
  • McKinstry, S. 1999. “Engineering Culture and Accounting Development at Albion Motors, 1900-c.1970.” Accounting, Business & Financial History 9 (2): 203–223. doi: 10.1080/095852099330304
  • McLean, T. 2013. “Cost Engineering and Costing in Hawthorn Leslie Shipbuilders, 1886–1915.” The British Accounting Review 45 (4): 284–296. doi: 10.1016/j.bar.2013.06.010
  • McLean, T. , T. McGovern , and S. Davie . 2015. “Management Accounting, Engineering and the Management of Company Growth: Clarke Chapman, 1864–1914.” The British Accounting Review 47 (2): 177–190. doi: 10.1016/j.bar.2013.11.001
  • McWatters, C. S. , and Y. Lemarchand . 2013. “Merchant Networks and Accounting Discourse: The Role of Accounting Transactions in Network Relations.” Accounting History Review 23 (1): 49–83. doi: 10.1080/21552851.2013.773632
  • Oliveira, J. , and M. Quinn . 2015. “Interactions of Rules and Routines: Re-Thinking Rules.” Journal of Accounting & Organizational Change 11 (4): 503–526. doi: 10.1108/JAOC-11-2013-0095
  • O’Regan, P. 2008. “‘Elevating the Profession’: The Institute of Chartered Accountants in Ireland and the Implementation of Social Closure Strategies 1888–1909.” Accounting, Business & Financial History 18 (1): 35–59. doi: 10.1080/09585200701824740
  • O’Regan, P. 2013. “Usurpationary Closure and the Professional Project: The Case of the Society of Incorporated Accountants and Auditors in Ireland.” Accounting History Review 23 (3): 253–271. doi: 10.1080/21552851.2013.866353
  • Ó Gráda, C. 1995. Ireland: A New Economic History, 1780–1939 . Dublin : Clarendon Press.
  • Ó Gráda, C. 1997. Rocky Road: Irish Economy Since Independence . Manchester : Manchester University Press.
  • Ó hÓgartaigh, C. , and M. Ó hÓgartaigh . 2004. “Accounting and Corporate Governance Archives in Ireland.” Irish Accounting Review 11 (1): 19–32.
  • Ó hÓgartaigh, C. , M. Ó hÓgartaigh , and T. Tyson . 2012. “‘Irish Property Should Pay for Irish Poverty’: Accounting for the Poor in Pre-Famine Ireland.” Accounting History Review 22 (3): 227–248. doi: 10.1080/21552851.2012.724911
  • Pentland, B. 2011. “The Foundation is Solid, If You Know Where to Look: Comment on Felin and Foss.” Journal of Institutional Economics 7 (2): 279–293. doi: 10.1017/S174413741000041X
  • Poullaos, C. , and S. Sian , eds. 2010. Accountancy and Empire: The British Legacy of Professional Organization . Abingdon : Routledge.
  • Quinn, M. 2011. “Routines in Management Accounting Research: Further Exploration.” Journal of Accounting & Organizational Change 7 (4): 337–357. doi: 10.1108/18325911111182303
  • Quinn, M. 2014. “Stability and Change in Management Accounting Over Time—A Century or so of Evidence from Guinness.” Management Accounting Research 25 (1): 76–92. doi: 10.1016/j.mar.2013.06.001
  • Quinn, M. , and W. Jackson . 2014. “Accounting for War Risk Costs: Management Accounting Change at Guinness During the First World War.” Accounting History Review 24 (2-3): 191–209. doi: 10.1080/21552851.2014.963953
  • Robinson, H. W. 1964. A History of Accountants in Ireland . Dublin : The Institute of Chartered Accountants in Ireland.
  • Rowe, D. 1988. The Irish Chartered Accountant: Centenary Essays 1888–1988 . Dublin : Gill and MacMillan.
  • Rutterford, J. , and P. Walton . 2014. “The War, Taxation and the Blackpool Tower Company.” Accounting History Review 24 (2-3): 103–117. doi: 10.1080/21552851.2014.963954
  • Scott, J. 1990. A Matter of Record: Documentary Sources in Social Research . Cambridge : Polity Press.
  • Scott, R. 2014. Institutions and Organisations – Ideas, Interests, and Identities . Thousand Oaks : Sage.
  • Spraakman, G. 2006. “The Impact of Institutions on Management Accounting Changes at the Hudson’s Bay Company, 1670 to 2005.” Journal of Accounting and Organizational Change 2 (2): 101–122. doi: 10.1108/18325910610675961
  • Talbot, P. A. 2006. “The Accounting History of the English Brewing Industry 1700–1939: An Exploration of Foucauldian Disciplinarity.” PhD thesis ., University of Warwick.
  • Talbot, P. A. 2008. “Sir John Barleycorn, Miss Hop and Their Only Child. Master Beer: Accounting for Malt 1700–1939.” The Journal of the Brewery History Society 129: 2–30.
  • Tyson, T. N. 1998. “Mercantilism, Management Accounting or Managerialism? Cost Accounting in Early Nineteenth-Century US Textile Mills.” Accounting, Business & Financial History 8 (2): 211–229. doi: 10.1080/095852098330521
  • Walkden, C. H. 1891. “The Accounts of a Brewery.” The Accountant XVII (862): 458–464.
  • Walsh, E. , and I. Jeacle . 2003. “The Taming of the Buyer: The Retail Inventory Method and the Early Twentieth Century Department Store.” Accounting, Organizations and Society 28 (7): 773–791. doi: 10.1016/S0361-3682(02)00032-6
  • West, T. 2006. Malting the Barley: John H. Bennett the Man and his Firm; 200 Years of Malting Barley in Ballinacurra . Cork : Charleston House.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.