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Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts

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  • David Oldroyd

Abstract

Through the accounts, the article examines the management practices employed on the Bowes estates in order to ascertain whether they were managed as profit centres to be exploited, and whether accounting aided managerial activity at this early stage of industrial development. The majority of the estate accounts were designed to keep track of rights and obligations. The survival of cost analysis, profit statements and planning data indicates that the estates were not treated simply as units of consumption and that the accounts played an important facilitating role. There are indications that a knowledge-power mechanism also existed within the estates, casting doubt both on the mutual exclusivity of Economic-rationalist and Foucauldian explanations of accounting activities and on the notion that a relevant distinction exists between modern and pre-modern business organization.

Suggested Citation

  • David Oldroyd, 1999. "Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts," Accounting History Review, Taylor & Francis Journals, vol. 9(2), pages 175-201.
    • Handle: RePEc:taf:acbsfi:v:9:y:1999:i:2:p:175-201
    DOI: 10.1080/095852099330296
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    1. Michael Scorgie, 1997. "Progenitors of modern management accounting concepts and mensurations in pre-industrial England," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 31-59.
    2. Levine, David & Wrightson, Keith, 1991. "The Making of an Industrial Society: Whickham 1560-1765," OUP Catalogue, Oxford University Press, number 9780198200666.
    3. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
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    2. Cleary, Peter & Quinn, Martin & Moreno, Alonso, 2019. "Socioemotional wealth in family firms: A longitudinal content analysis of corporate disclosures," Journal of Family Business Strategy, Elsevier, vol. 10(2), pages 119-132.

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