Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/11614
Full metadata record
DC FieldValueLanguage
dc.contributor.authorDobie, Aen_UK
dc.date.accessioned2016-02-17T00:42:21Z-
dc.date.available2016-02-17T00:42:21Z-
dc.date.issued2008-12en_UK
dc.identifier.urihttp://hdl.handle.net/1893/11614-
dc.description.abstractThis paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period ftom the first extant account (1278-9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and translated from Latin into English. A traditional focus of accounting historians in the medieval period has been on manorial accounting and the system of charge and discharge. This paper examines a series of non-manorial accounts and a variety of supporting accounting materials, analyzing them for evidence of the development and refinement of controls. After an introduction which reviews the background of the accounts and the extent to which they have been utilized for historical research, this paper describes the various sources of receipts and types of expenditure which are revealed. The format of the accounts is traced, and a review of total receipts and expenditure is conducted to gain an understanding of the overall financial position of the bursar's office. Next, the accounts are considered within the context of other accounting records to explore the financial controls in place. Finally, areas for further investigation and analysis are identified. The accounts selected reveal that actual receipts and actual expenditure were kept closely in tandem, and that an extensive network of other accounting material and documents allowing a system of cross-checks enabled auditors to ascertain the veracity and accuracy of the accounts.en_UK
dc.language.isoenen_UK
dc.publisherAcademy of Accounting Historiansen_UK
dc.relationDobie A (2008) An analysis of the bursars’ accounts at Durham Cathedral Priory 1278- 1398. Accounting Historians Journal, 35 (2), pp. 181-208. http://umiss.lib.olemiss.edu:82/record=b1038271en_UK
dc.rightsPublisher allows this work to be made available in this repository. Published in Accounting Historians Journal, 35.2, pp.181-208, 12/2008 by Academy of Accounting Historians.en_UK
dc.titleAn analysis of the bursars’ accounts at Durham Cathedral Priory 1278- 1398en_UK
dc.typeJournal Articleen_UK
dc.citation.jtitleAccounting Historians Journalen_UK
dc.citation.issn0148-4184en_UK
dc.citation.volume35en_UK
dc.citation.issue2en_UK
dc.citation.spage181en_UK
dc.citation.epage208en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusVoR - Version of Recorden_UK
dc.identifier.urlhttp://umiss.lib.olemiss.edu:82/record=b1038271en_UK
dc.author.emailalisdair.dobie@stir.ac.uken_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.identifier.wtid723174en_UK
dcterms.dateAccepted2008-12-31en_UK
dc.date.filedepositdate2013-03-27en_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionVoRen_UK
local.rioxx.authorDobie, A|en_UK
local.rioxx.projectInternal Project|University of Stirling|https://isni.org/isni/0000000122484331en_UK
local.rioxx.freetoreaddate2013-03-27en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/all-rights-reserved|2013-03-27|en_UK
local.rioxx.filenameDobie_2008_An_analysis_of_the_bursars_accounts.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source0148-4184en_UK
Appears in Collections:Accounting and Finance Journal Articles

Files in This Item:
File Description SizeFormat 
Dobie_2008_An_analysis_of_the_bursars_accounts.pdfFulltext - Published Version6.56 MBAdobe PDFView/Open


This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

The metadata of the records in the Repository are available under the CC0 public domain dedication: No Rights Reserved https://creativecommons.org/publicdomain/zero/1.0/

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.