Internal accounting practices at Whitbread & Company c.1890-1925

Martin Quinn, Gerhard Kristandl

Research output: Contribution to journalArticle

5 Citations (Scopus)


This article examines internal accounting practices at Whitbread & Company from c. 1890 to 1925. At this time, there was an increasing interest in cost accounting, but there is little detailed extant research on general internal accounting practices of firms. The brewing sector, we suggest, is a potentially fruitful realm to further our knowledge of this time. Drawing on the Whitbread brewery archival records, we chart the internal accounting practices of the company. Our findings reveal a stable set of accounting practices, focused mainly on bookkeeping, although the firm’s auditor produced some reports which may have been useful for management decision-making. We argue that these practices were highly institutionalised and seemingly resistant to external forces present in the company’s environment.
Original languageEnglish
Pages (from-to)206-230
JournalAccounting History
Issue number1-2
Early online date25 Oct 2017
Publication statusPublished - 01 Feb 2018

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