 Introducing ‘mercantile’ bookkeeping into British central government, 1828–1844John Edwards and Hugh Greener Accounting and Business Research, 2003, vol. 33, issue 1, 51-64 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. Date: 2003 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:acctbr:v:33:y:2003:i:1:p:51-64 Ordering information: This journal article can be ordered from DOI: 10.1080/00014788.2003.9729631 Access Statistics for this article Accounting and Business Research is currently edited by Vivien Beattie More articles in Accounting and Business Research from Taylor & Francis Journals |
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