Accounting in the late medieval town: the account books of the stewards of Southampton in the fifteenth century
Author: Thick, Anne
Source: Accounting, Business & Financial History, Volume 9, Number 3, 1 November 1999 , pp. 265-290(26)
Abstract:The fifteenth-century account books of the Southampton town officer known as the steward are the main source used here for a study of accounting in the late medieval town. The article considers internal and external influences on Southampton's early change to paper account books, improved presentation of accounting information and use of English in the stewards' books. It explores the links between writing materials, format and language in the preparation of town accounts at Southampton and other towns. The article concludes by suggesting that the classified account introduced in the steward's book of 1441-2 is evidence of a wider function for charge/discharge accounting than is normally attributed to it.
Document Type: Research Article
Publication date: November 1, 1999