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Lookup NU author(s): Professor David McCollum-Oldroyd
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The Anglo-Saxon period has been characterised as playing no part in accounting history. The article appraises whether this view can be sustained in the light of current knowledge. A review of the use of written English, accounting in the Church, governmental financial planning, the dissemination of accounting practice from Europe, and the use of money values in Anglo-Saxon law-codes, provides evidence to the contrary. Evidence of accounting exists in the surviving documentation, in the sophistication of government finances, in the Anglo-Saxon mind-set relating to the use of money and monetary values, and in the continuity between earlier and later periods.
Author(s): Oldroyd D
Publication type: Article
Publication status: Published
Journal: Accounting History
ISSN (print): 1032-3732
ISSN (electronic): 1749-3374
Publisher: Sage Publications Ltd.
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