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Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900

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  • Andrew Popp

Abstract

This paper considers the role of auditors and auditors' reports in the context of British personal capitalism in the late nineteenth century. Focusing on a case study derived from the records of high-class pottery manufacturer Mintons Ltd, it is demonstrated how auditors attempted to extend the role of the audit, and how that attempt was received in a family firm exhibiting a strong company culture. The paper provides insights into costing issues in the context of specialty production, the role and competencies of professional external auditors, and the priorities of personal capitalism, examining important debates in British business history from a novel angle.

Suggested Citation

  • Andrew Popp, 2000. "Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 347-369.
    • Handle: RePEc:taf:acbsfi:v:10:y:2000:i:3:p:347-369
    DOI: 10.1080/095852000750019423
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    References listed on IDEAS

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    1. Matthews, Derek & Anderson, Malcolm & Edwards, John Richard, 1998. "The Priesthood of Industry: The Rise of the Professional Accountant in British Management," OUP Catalogue, Oxford University Press, number 9780198289609.
    2. NEIL McKENDRICK, 1970. "Josiah Wedgwood and Cost Accounting in the Industrial Revolution," Economic History Review, Economic History Society, vol. 23(1), pages 45-67, April.
    3. Roy Church, 1999. "New perspectives on the history of products, firms, marketing, and consumers in Britain and the United States since the mid-nineteenth century 1," Economic History Review, Economic History Society, vol. 52(3), pages 405-435, August.
    4. Josephine Maltby, 1999. "'A sort of guide, philosopher and friend': the rise of the professional auditor in Britain," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 29-50.
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