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The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting

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  • Michael John Jones

Abstract

Medieval charge and discharge accounting was the most prevalent accounting system of its time. The first medieval charge and discharge system can be identified in the English Exchequer about 1110. This paper argues that the ideas behind the Exchequer were gradually diffused both internationally and nationally. This paper charts the export of charge and discharge systems to other European Exchequers, to monasteries and bishoprics, to lay estates, to manorial accounting, to guilds, boroughs, universities and parishes. From a single high status source at the start of the 12th century, charge and discharge accounting came to be imitated through mimetic and normative institutional isomorphism by a wide range of lower status medieval institutions by the late 15th century. In the first phase of diffusion, certain key individuals of wealth and power are identified as change agents. In the second phase, individuals, and accounting and estate management texts played an important role in the diffusion. The role of geographical proximity and accidents of history is also explored.

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  • Michael John Jones, 2008. "The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 38(5), pages 355-371, January.
    • Handle: RePEc:taf:acctbr:v:38:y:2008:i:5:p:355-371
    DOI: 10.1080/00014788.2008.9665771
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    Cited by:

    1. Jones, Michael John & Oldroyd, David, 2015. "The ‘internationalisation’ of accounting history publishing," The British Accounting Review, Elsevier, vol. 47(2), pages 117-123.
    2. Michael John Jones, 2008. "The Dialogus de Scaccario (c.1179): The First Western Book on Accounting?," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 443-474, December.
    3. Dobie, Alisdair, 2015. "The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444," The British Accounting Review, Elsevier, vol. 47(2), pages 142-158.
    4. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

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