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Introducing ‘mercantile’ bookkeeping into British central government, 1828–1844

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  • John Edwards
  • Hugh Greener

Abstract

The finances and accounting practices of British central government were the subject of persistent and critical comment from radical politicians within Parliament during the 1820s. The key to effective reform was seen to be the adoption of more business-like procedures, with the mercantile system of double entry bookkeeping considered superior to the established methods for recording and reporting the financial effects of government activity. The radical revision of entrenched administrative procedures required not only recognition of existing defects but individuals possessing the political will and position to implement necessary reform. This paper examines the characteristics of the assembly of politicians committed to accounting change, the initial implementation of accounting change and how further resistance was addressed so as to achieve the apparent diffusion of cash-based double entry bookkeeping throughout much of British central government by 1844.

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  • John Edwards & Hugh Greener, 2003. "Introducing ‘mercantile’ bookkeeping into British central government, 1828–1844," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 51-64.
    • Handle: RePEc:taf:acctbr:v:33:y:2003:i:1:p:51-64
    DOI: 10.1080/00014788.2003.9729631
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    References listed on IDEAS

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    1. Edwards, John Richard & Coombs, Hugh M. & Greener, Hugh T., 2002. "British central government and "the mercantile system of double entry" bookkeeping: a study of ideological conflict," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 637-658, October.
    2. Hume, Lj, 1970. "Development Of Industrial Accounting - Benthams Contribution," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 21-33.
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