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Book review: David Oldroyd (2007). Estates, Enterprise and Investment at the Dawn of the Industrial Revolution: Estate management and accounting in the north-east of England, c.1700—1780. Aldershot: Ashgate


The sub-discipline of accounting history has developed in various directions as it has matured over the last half of the previous century. These developments have not been purely descriptive. A number of capable accounting historians have made significant contributions to the literature by exploring the development of accounting, as well as its uses and its effects, in the context of the broader philosophical discourses that dominate the areas of economics, politics, management and historiography. The associated research output has become more sophisticated over the past two or three decades in particular, and, at least in my eyes, the ideas arising in these other disciplines have been borrowed, applied and considered in the area of accounting history to great effect. The book under review here is a sound example of this genre.



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