Accounting at an Irish maltster - the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s

This study details the accounting practices of Bennetts of Ballinacurra, a maltster, from about 1920 to the mid 1930s. Little literature exists on the accounting practices of the time in an Irish context, and even less on maltster accounting in Ireland or a wider context. Our findings reveal relatively stable and institutionalised accounting practices with a primary focus on financial accounting and transaction recording. While we find some management accounting-type practices that appear to have been relatively stable and institutionalised, no detailed or regular costs of the malting process are apparent. We suggest that the maltster type, strong links to Arthur Guinness, Son & Co, Ltd, cost structure and the influence of an external accounting firm were contributing factors to whether or not accounting practices were institutionalised.