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Accounting in Anglo-Saxon England: Context and Evidence

Lookup NU author(s): Professor David McCollum-Oldroyd

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Abstract

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.

Publication metadata

Author(s): Oldroyd D

Publication type: Article

Publication status: Published

Journal: Accounting History

Year: 1997

Volume: 2

Issue: 1

Pages: 7-34

ISSN (print): 1032-3732

ISSN (electronic): 1749-3374

Publisher: Sage Publications Ltd.

URL: http://dx.doi.org/10.1177/103237329700200102

DOI: 10.1177/103237329700200102

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