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A review of the granators' accounts of Durham Cathedral Priory 1294-1433: an early example of process accounting?

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  • Alisdair Dobie

Abstract

No transcripts from the accounts of the granator, a monk-official entrusted with the administration of grain1 of Durham Cathedral Priory during the period covered by this paper (1294-1433) have hitherto been published. The accounting records which survive from his office comprise a particularly interesting series of linked accounts, which extend far beyond simple grain accounts to include accounts for wheat, bread-making, bread-usage, barley, malt, brewing and ale consumption. Flows are traceable from one account to another in a form of process accounting2 which also takes note of expected yields from specified processes and generates average usage figures calculated by month and week. These accounts are of particular interest as they reveal practices which move beyond the stewardship emphasis traditionally perceived by accounting historians as the dominant feature of medieval charge and discharge accounts.

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  • Alisdair Dobie, 2011. "A review of the granators' accounts of Durham Cathedral Priory 1294-1433: an early example of process accounting?," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 7-35.
    • Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:7-35
    DOI: 10.1080/21552851.2011.548178
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    References listed on IDEAS

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    1. Threlfall-Holmes, Miranda, 2005. "Monks and Markets: Durham Cathedral Priory 1460-1520," OUP Catalogue, Oxford University Press, number 9780199253814.
    2. Harvey, Barbara, 1977. "Westminster Abbey and its Estates in the Middle Ages," OUP Catalogue, Oxford University Press, number 9780198224495.
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    Cited by:

    1. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnel, 2014. "Contabilit? e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 55-83.
    2. Matteo Palmaccio & Alessandra Lardo & Benedetta Cuozzo & Rosa Lombardi, 2017. "Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(1), pages 7-27.
    3. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.
    4. Bigoni, Michele & Maran, Laura & Ferramosca, Silvia, 2021. "Time, space and accounting at Nonantola Abbey (1350–1449)," The British Accounting Review, Elsevier, vol. 53(2).
    5. Carlotta del Sordo & Massimo Fornasari & Rebecca L. Orelli, 2021. "Power and Discipline: The Role of Accounting in the Monte di Pietà of Ravenna between 18th and 19th Centuries," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 1-93, July.

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