A tale of two breweries, a city, a depression and a national socialist regime - as told from annual accounts and the supervisory board report

Carmen Martinez Franco, Martin Quinn

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Abstract

This paper presents storytelling as a useful research method in its own right, but also to scope out research projects. Construction of a story from archival accounting documents is undertaken. Using archival accounting data from two German breweries - Löwenbräu and Spaten - from 1929 to 1939, it constructs a story of the relatively complex business environment at the time. Only the financial statements and report of the Supervisory Board (Aufsichtsrat) are used. The story constructed is rich and reveals interesting reasons for the generally decreasing performance. This in turn raises several questions for further research into the two breweries. Arguably, without the construction of the story, such questions and areas of potential interest would not reveal themselves. The method described is useful for researchers to scope out research projects using accounting data and may also be useful for establishing context to accounting and business history studies.
Original languageEnglish
Pages (from-to)66-80
JournalSpanish Journal of Accounting History
Volume12
Issue number22
Publication statusPublished - 01 Jun 2015

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