Accounting for alcohol

Part 1. accounting for beer and brewing 1. The introduction of accounting machines at Guinness-- 2. Optimism in annual reports - the case of a Spanish brewery-- 3. Government proposals to acquire the liquor trade in the First World War: The case of Macardle, Moore and Company, Brewers-- 4. Orion Breweries Ltd.: success, new product development and contribution to post-war reconstruction and the regional economy in Okinawa-- 5. What shall we do with the drunken sailor? Accounting and controls for alcohol in the Royal Navy in the time of Nelson-- -- Part 2 accounting for spirits and distilling-- 6. Accounting at the Watercourse distillery-- 7. Accounting for Vodka in Russia-- 8. Accounting history of the Scotch whisky industry: managing consumption, production and maturation-- 9. Life of the party: Tequila in the American marketplace-- 10. Spirited Accountants: The Rise of the Distillers Company-- -- Part 3 - accounting for wine and viniculture-- 11. Accounting and wine in Anjou (Maine et Loire) during the 19th century-- 12. The Bordeaux classified growth system: a strong legacy-- 13. Accounting in Spanish co-operative wineries during the 20th century-- 14. The monastery of Silos and its wine-cellar in Ribera del Duero through its accounting books-- 15. Accounting in the Port Wine chartered trade company - 1756-1826-- -- Index--

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.