Accounting at Durham Cathedral Priory

Durham Cathedral's archives reveal how medieval accounting practices evolved to efficiently manage the priory's financial operations. The study demonstrates that Durham adopted and adapted accounting methods to systematically track income, expenses, assets, and liabilities, providing a rare glimpse into the financial sophistication of a 12th-century institution. By analyzing surviving records, researchers identified key innovations in record-keeping, including the use of double-entry principles before their widespread adoption in Europe. This approach offers valuable insights into the economic organization of one of England's most significant religious sites during its formative years.

Dobie, A. (2015). Accounting at Durham Cathedral Priory (, Ed.). Palgrave Macmillan UK. https://doi.org/10.1057/9781137479785