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Accounting for war risk costs: management accounting change at Guinness during the First World War

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  • Martin Quinn
  • William J. Jackson

Abstract

This paper explores management accounting change at the St. James's Gate Brewery of Arthur Guinness & Sons Ltd brought about by the effects of the First World War (WWI). In particular, how additional war risk costs were accounted for internally is revealed. Using organisational routines as a theoretical backdrop, new management accounting practices are interpreted. These new practices allocated war risk costs incurred by head office (in Dublin) to other parts of the company. The key role of existing management accounting routines in the formation of new routines is also revealed. Although WWI was an exogenous driver of change, endogenous change also featured as existing practices guided the creation/adaptation of routines. In essence, accountants within the Guinness Company drew upon their existing knowledge to deal with a new and complex scenario (i.e. the war). Thus, change and stability went hand in hand. Although change did occur, it was moderate and more adaptive, which signifies that existing accounting routines were strong and adaptable to major drivers of change such as WWI.

Suggested Citation

  • Martin Quinn & William J. Jackson, 2014. "Accounting for war risk costs: management accounting change at Guinness during the First World War," Accounting History Review, Taylor & Francis Journals, vol. 24(2-3), pages 191-209, November.
    • Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:191-209
    DOI: 10.1080/21552851.2014.963953
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    Cited by:

    1. Manisaligil, Alperen & Gölgeci, İsmail & Bakker, Arnold B. & Faruk Aysan, Ahmet & Babacan, Mehmet & Gür, Nurullah, 2023. "Understanding change in disruptive contexts: The role of the time paradox and locus of control," Journal of Business Research, Elsevier, vol. 156(C).
    2. 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.
    3. Martin Quinn & Desmond Gibney, 2018. "Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 61-84, May.
    4. Martínez Franco, Carmen & Feeney, Orla & Quinn, Martin & Hiebl, Martin R.W., 2017. "Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 55-62.
    5. Martin Quinn & Martin R. W. Hiebl & Ken Moores & Justin B. Craig, 2018. "Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 529-546, February.
    6. Gibney Desmond & Quinn Martin, 2018. "Management in the early days of the Irish Free State: Bennetts of Ballinacurra," The Irish Journal of Management, Sciendo, vol. 37(1), pages 35-50.
    7. McBride, Karen, 2021. "A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832," The British Accounting Review, Elsevier, vol. 53(2).
    8. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).

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