A review of the granators’ accounts of Durham Cathedral Priory 1294–1433: an early example of process accounting?

A groundbreaking analysis of the granators’ accounts from Durham Cathedral Priory (1294–1433) reveals sophisticated process accounting practices, predating modern financial systems. These records, previously unpublished, trace flows of grain, wheat, barley, and malt through production stages—including bread-making, brewing, and ale consumption—while tracking expected yields and calculating average usage by month and week. Unlike traditional medieval accounts focused solely on stewardship, these documents demonstrate advanced administrative techniques that integrate inputs, transfers, and outputs, challenging historical perceptions of accounting in the Middle Ages.

Dobie, A. (2011). A review of the granators’ accounts of Durham Cathedral Priory 1294–1433: an early example of process accounting? Accounting History Review, 21(1), 7–35. https://doi.org/10.1080/21552851.2011.548178