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Accounting for Bailiffship in Thirteenth Century England

Accounting for Bailiffship in Thirteenth Century England SPRING 1981 Accounting for Bailiffship in Thirteenth Century England Christopher Noke The earliest evidence of the regular’ keeping of Finally the development of thirteenth century law written manorial accounts in England dates from on accountability is examined. It will be suggested the beginning of the thirteenth century. It was that despite the seemingly primitive form of the also during that century that the common law, manorial accounts they served their purposes well and subsequently statutes, first created a legal enough, and in some ways had attributes in re- obligation to account and recognised the status of lation to disclosure of relevant information that many accounting theorists believe lacking in auditors in the accounting process. Yet despite present day accounting reports. At the same time the fact that the form of account which developed it may emerge in places that nothing important at that time persisted for several hundred years, ever really changes. accountants-as Sybil Jack’ has pointed out- have shown little interest in the period. Mrs. Jack’s article puts mediaeval accounting The accountants practice into its historical perspective; this paper examines some of the technical and legal aspects One objective of modern financial reporting is of accounting practice on http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting and Business Research Taylor & Francis

Accounting for Bailiffship in Thirteenth Century England

Accounting and Business Research , Volume 11 (42): 15 – Mar 1, 1981

Accounting for Bailiffship in Thirteenth Century England

Accounting and Business Research , Volume 11 (42): 15 – Mar 1, 1981

Abstract

SPRING 1981 Accounting for Bailiffship in Thirteenth Century England Christopher Noke The earliest evidence of the regular’ keeping of Finally the development of thirteenth century law written manorial accounts in England dates from on accountability is examined. It will be suggested the beginning of the thirteenth century. It was that despite the seemingly primitive form of the also during that century that the common law, manorial accounts they served their purposes well and subsequently statutes, first created a legal enough, and in some ways had attributes in re- obligation to account and recognised the status of lation to disclosure of relevant information that many accounting theorists believe lacking in auditors in the accounting process. Yet despite present day accounting reports. At the same time the fact that the form of account which developed it may emerge in places that nothing important at that time persisted for several hundred years, ever really changes. accountants-as Sybil Jack’ has pointed out- have shown little interest in the period. Mrs. Jack’s article puts mediaeval accounting The accountants practice into its historical perspective; this paper examines some of the technical and legal aspects One objective of modern financial reporting is of accounting practice on

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Publisher
Taylor & Francis
Copyright
Copyright Taylor & Francis Group, LLC
ISSN
2159-4260
eISSN
0001-4788
DOI
10.1080/00014788.1981.9729691
Publisher site
See Article on Publisher Site

Abstract

SPRING 1981 Accounting for Bailiffship in Thirteenth Century England Christopher Noke The earliest evidence of the regular’ keeping of Finally the development of thirteenth century law written manorial accounts in England dates from on accountability is examined. It will be suggested the beginning of the thirteenth century. It was that despite the seemingly primitive form of the also during that century that the common law, manorial accounts they served their purposes well and subsequently statutes, first created a legal enough, and in some ways had attributes in re- obligation to account and recognised the status of lation to disclosure of relevant information that many accounting theorists believe lacking in auditors in the accounting process. Yet despite present day accounting reports. At the same time the fact that the form of account which developed it may emerge in places that nothing important at that time persisted for several hundred years, ever really changes. accountants-as Sybil Jack’ has pointed out- have shown little interest in the period. Mrs. Jack’s article puts mediaeval accounting The accountants practice into its historical perspective; this paper examines some of the technical and legal aspects One objective of modern financial reporting is of accounting practice on

Journal

Accounting and Business ResearchTaylor & Francis

Published: Mar 1, 1981

There are no references for this article.