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

Citation

Dobie A (2011) A review of the granators' accounts of Durham Cathedral Priory 1294-1433: An early example of process accounting?. Accounting History Review, 21 (1), pp. 7-35. http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.548178

Abstract
No transcripts from the accounts of the granator, a monk-official entrusted with the administration of grain 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 accounting 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.

Keywords
history of accounting; medieval monastic estates; process accounting

Journal
Accounting History Review: Volume 21, Issue 1