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Lookup NU author(s): Professor David McCollum-Oldroyd
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This article reviews the costing records of the 'Grand Allies', of whom George Bowes was a founder member. It assesses the contribution of these records to our knowledge of the development of cost accounting during the Industrial Revolution. It commences with an examination of the costings in the Grand Allies' minute book, before looking for evidence of dissemination in George Bowes' estate papers. It finds a body of practice which had become widespread in the north-east comparatively early, devised by the viewers. This practice may have influenced costing methods in other regions, as the influence of the north-eastern viewers spread outwards during the eighteenth and nineteenth centuries. The findings in the article support other growing evidence of purposeful cost accounting in pre-industrial Britain.
Author(s): Oldroyd D
Publication type: Article
Publication status: Published
Journal: Accounting, Business and Financial History
ISSN (print): 0958-5206
ISSN (electronic): 1466-4275