Accountability and decision-making in feudal England: Domesday Book revisited
Godfrey, Andy; Hooper, Keith; Godfrey, Andy, Department of Accountancy and Law, Manukau Institute of Technology; Hooper, Keith, School of Management Studies, University of Waikato
Журнал:
Accounting History
Дата:
1996
Аннотация:
This paper makes a case for the role of Domesday Book in accounting history to be reassessed. The Domesday Book's historical context, construction, content and purpose are reviewed from an accounting history perspective. The Domesday Survey of 1086 was more than a fiscal land register because it enabled King William to establish the wealth of his tenants-in-chief raise taxes and distribute resources within the feudal structure which he had established.Although the Domesday Book is not commonly read as an accounting document, it is argued that aspects of Domesday illustrate the concepts of accountability, decision-making and control.
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