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Accounting as a Management Tool

In: Accounting at Durham Cathedral Priory

Author

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  • Alisdair Dobie

    (University of Stirling)

Abstract

The quotation above is taken from the Gospel of Luke, and in it Christ asks who would begin to build a tower without first ensuring he had resources adequate to complete it: an early allusion to the process of budgeting. Chapters 4 and 5 have concentrated on the financial reporting and stewardship aspects of the accounts and on the management of cash, debtors and creditors. In contrast this chapter seeks to explore the extent to which the accounts were utilized for purposes of more efficient management. It investigates whether historic accounts were used for comparative purposes and for variance analysis; the extent to which accounts were used to monitor inputs and outputs and to assess whether the inputs and outputs were being applied or generated efficiently in terms of historic or established standards.

Suggested Citation

  • Alisdair Dobie, 2015. "Accounting as a Management Tool," Palgrave Studies in the History of Finance, in: Accounting at Durham Cathedral Priory, chapter 6, pages 183-210, Palgrave Macmillan.
    • Handle: RePEc:pal:psitcp:978-1-137-47978-5_7
    DOI: 10.1057/9781137479785_7
    as

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