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The Costing Records of George Bowes and the Grand Allies in the North-East Coal Trade in the Eighteenth Century: Their Type and Significance

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.

Publication metadata

Author(s): Oldroyd D

Publication type: Article

Publication status: Published

Journal: Accounting, Business and Financial History

Year: 1996

Volume: 6

Issue: 1

Pages: 2-22

ISSN (print): 0958-5206

ISSN (electronic): 1466-4275

Publisher: Routledge


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