Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900

Andrew Popp

Accounting History Review, 2000, vol. 10, issue 3, 347-369

Abstract: This paper considers the role of auditors and auditors' reports in the context of British personal capitalism in the late nineteenth century. Focusing on a case study derived from the records of high-class pottery manufacturer Mintons Ltd, it is demonstrated how auditors attempted to extend the role of the audit, and how that attempt was received in a family firm exhibiting a strong company culture. The paper provides insights into costing issues in the context of specialty production, the role and competencies of professional external auditors, and the priorities of personal capitalism, examining important debates in British business history from a novel angle.

Keywords: Personal Capitalism Specialty Production Costing Auditors' Reports Company Culture (search for similar items in EconPapers)
Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/095852000750019423 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acbsfi:v:10:y:2000:i:3:p:347-369

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rabf21

DOI: 10.1080/095852000750019423

Access Statistics for this article

Accounting History Review is currently edited by Stephen Walker

More articles in Accounting History Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().