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Accounting at Durham Cathedral PrioryAccounting as a Management Tool

Accounting at Durham Cathedral Priory: Accounting as a Management Tool [The quotation above is taken from the Gospel of Luke, and in it Christ asks who would begin to build a tower without first ensuring he had resources adequate to complete it: an early allusion to the process of budgeting. Chapters 4 and 5 have concentrated on the financial reporting and stewardship aspects of the accounts and on the management of cash, debtors and creditors. In contrast this chapter seeks to explore the extent to which the accounts were utilized for purposes of more efficient management. It investigates whether historic accounts were used for comparative purposes and for variance analysis; the extent to which accounts were used to monitor inputs and outputs and to assess whether the inputs and outputs were being applied or generated efficiently in terms of historic or established standards.] http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png

Accounting at Durham Cathedral PrioryAccounting as a Management Tool

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References (10)

Publisher
Palgrave Macmillan UK
Copyright
© The Editor(s) (if applicable) and The Author(s) 2015
ISBN
978-1-349-55282-5
Pages
183 –210
DOI
10.1057/9781137479785_7
Publisher site
See Chapter on Publisher Site

Abstract

[The quotation above is taken from the Gospel of Luke, and in it Christ asks who would begin to build a tower without first ensuring he had resources adequate to complete it: an early allusion to the process of budgeting. Chapters 4 and 5 have concentrated on the financial reporting and stewardship aspects of the accounts and on the management of cash, debtors and creditors. In contrast this chapter seeks to explore the extent to which the accounts were utilized for purposes of more efficient management. It investigates whether historic accounts were used for comparative purposes and for variance analysis; the extent to which accounts were used to monitor inputs and outputs and to assess whether the inputs and outputs were being applied or generated efficiently in terms of historic or established standards.]

Published: Jan 18, 2016

Keywords: Management Tool; Manorial Account; Fifteenth Century; Fourteenth Century; Manorial Official

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