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How easy can the barley brie : drinking culture and accounting failure at the end of the nineteenth century in Britain

Jackson, William J., Paterson, Audrey S., Pong, Christopher K. M. and Scarparo, Smona 2012, How easy can the barley brie : drinking culture and accounting failure at the end of the nineteenth century in Britain, Accounting, auditing and accountability journal, vol. 25, no. 4, pp. 635-658, doi: 10.1108/09513571211225079.

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Title How easy can the barley brie : drinking culture and accounting failure at the end of the nineteenth century in Britain
Author(s) Jackson, William J.
Paterson, Audrey S.
Pong, Christopher K. M.
Scarparo, Smona
Journal name Accounting, auditing and accountability journal
Volume number 25
Issue number 4
Start page 635
End page 658
Total pages 24
Publisher Emerald Group Publishing
Place of publication Bingley, England
Publication date 2012
ISSN 1368-0668
1758-4205
Keyword(s) accounting
alcoholic drinks
culture
drinks
history
temperance
United Kingdom
whisky
Summary Purpose – This paper seeks to extend the development of the historical accounting research agenda further into the area of popular culture. The work examines the discourses that surrounded the drinking of alcohol in nineteenth century Britain and explores how an accounting failure disrupted the tension between the two established competing discourses, leading to a significant impact on UK drinking culture at the end of the nineteenth century.

Design/methodology/approach –
The paper employs both primary and secondary sources. Secondary sources are used to develop the main themes of the discourses deployed by the temperance societies and the whisky companies. Primary sources derived from the contemporary press are employed, as necessary, in support.

Findings –
The paper demonstrates that accounting, although it may not be central to a discourse or other social structure, can still have a profound impact upon cultural practices. The potential for research into culture and accounting should not therefore be dismissed if no immediate or concrete relationship between culture and accounting can be determined. Further support is provided for studies that seek to expand the accounting research agenda into new territories.

Originality/value –
The study of popular culture is relatively novel in accounting research. This paper seeks to add to this research by exploring an area of cultural activity that has hitherto been neglected by researchers, i.e. by exploring how an accounting incident impacted upon the historical consumption of Scotch whisky in the UK.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
DOI 10.1108/09513571211225079
Field of Research 159999 Commerce, Management, Tourism and Services not elsewhere classified
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2012, Emerald Group Publishing
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30045585

Document type: Journal Article
Collections: Deakin Graduate School of Business
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Created: Mon, 28 May 2012, 11:39:38 EST by Leanne Swaneveld

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.