Accounting for Alcohol An Accounting History of Brewing, Distilling and Viniculture

Consumption of alcohol is a globally ubiquitous, often controversial activity, and
business organizations in this sector are of significant social and economic relevance.
This book draws on accounting records from the sector to reveal fresh and unique
insights into the historical development of the production of alcoholic beverages.
Offering a historic overview of the three major areas of the alcohol
industry – brewing, distilling and wine – this book reveals the commonalities
and differences which are present in the industry, while also highlighting its
social impact. The editors bring together contributions from around the world,
including five European countries, Japan, Mexico and Russia to demonstrate
how accounting has developed over time. Offering diverse geographical and
historical perspectives, it explores multiple aspects of accounting within the
industry, including internal control, earnings management, competition and
regulatory aspects. The fascinating insights into breweries, wineries, spirit
distillers, vineyards and other related organizations provide a unique historic
perspective of accounting systems, techniques and practices.
Drawing on an international range of examples and rich archival material, this
valuable research collection will be of great interest to researchers and advanced
students of accounting and business history.