Accounting for Alcohol
An Accounting History of Brewing, Distilling and Viniculture
Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages.
Offering a historic overview of the three major areas of the alcohol industry – brewing, distilling and wine – this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrate how accounting has developed over time. Offering diverse geographical and historical perspectives, it explores multiple aspects of accounting within the industry, including internal control, earnings management, competition, and regulatory aspects. The fascinating insights into breweries, wineries, spirit distillers, vineyards and other related organizations provides a unique historic perspective of accounting systems, techniques and practices.
Drawing on an international range of examples and rich archival material, this valuable research collection will be of great interest to researchers and advanced students of accounting and business history.
Table of Contents
Acknowledgements, List of Figures, List of Tables. Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture, Martin Quinn and João Oliveira. Part 1. accounting for beer and brewing. 1. The introduction of accounting machines at Guinness, Carmen M. Martínez Franco, Martin R. W. Hiebl. 2. Optimism in annual reports - the case of a Spanish brewery, Alonso Moreno. 3. Government proposals to acquire the liquor trade in the First World War: The case of Macardle, Moore and Company, Brewers, Desmond Gibney. 4. Orion Breweries Ltd.: success, new product development and contribution to post-war reconstruction and the regional economy in Okinawa, Kazuhisa Kinoshita. 5. What shall we do with the drunken sailor? Accounting and controls for alcohol in the Royal Navy in the time of Nelson, Karen McBride, Tony Hines. Part 2 accounting for spirits and distilling. 6. Accounting at the Watercourse distillery, Peter Cleary. 7. Accounting for Vodka in Russia. Viatcheslav I. Sokolov, Svetlana. N. Karelskaia, Ekaterina. I. Zuga. 8. Accounting history of the Scotch whisky industry: managing consumption, production and maturation, Julie Bower. 9. Life of the party: Tequila in the American marketplace, Marie Sarita Gaytán. 10. Spirited Accountants: The Rise of the Distillers Company, William J Jackson, Audrey S Paterson and Darren Jubb. Part 3 - accounting for wine and viniculture. 11. Accounting and wine in Anjou (Maine et Loire) during the 19th century, Valentin Taveau, Béatrice Touchelay. 12. The Bordeaux classified growth system: a strong legacy, Stéphane Ouvrard, Hervé Remaud, Ian Taplin. 13. Accounting in Spanish co-operative wineries during the 20th century, Francisco J. Medina-Albaladejo. 14. The monastery of Silos and its wine-cellar in Ribera del Duero through its accounting books (14th, 18th and 19th century), Lorenzo Maté, Begoña Prieto and Alicia Santidrián. 15. Accounting in the Port Wine chartered trade company – 1756-1826, João F Ribeiro, José M Oliveira and Maria F Brandão. Index
Martin Quinn is Associate Professor in Accounting at DCU Business School, Ireland. He has published widely on management accounting, accounting change and accounting history. His articles on accounting in the brewing sector from contemporary and historic perspectives have been published in journals such as Management Accounting Research, Accounting History Review and Accounting History.
João Oliveira is Assistant Professor in Management at FEP.UP - School of Economics and Management, University of Porto, Portugal. He has published on management accounting, accountants’ roles and shared services centres and is conducting historical research on accounting and control rules at the Society of Jesus.