Anglo-Saxon England - Continuity and Adaptation - Lecture 3 Flashcards
What is continuity in accounting?
.Tendency of accounting practices to follow what has become conventional
.Replication of accounting across cultures
.When conventions are embedded they’re hard to shift
When was the Anglo-Saxon period and why is it a good place to consider continuity and cultural adaptation?
.400-1066
.Period that witnessed a major clash of cultures
.Germanic and Roman cultures
What were three disruptions to the status quo which may have changed accounting?
- Collapse of the Roman Empire - 5th century
- Loss of half of England to the Danes - 9th Century
- Norman Conquest of England - 11th Century
Why after the collapse of Rome is accounting evidence blurry?
.Lack of written evidence
.Period of perpetual war
.Little preservation of accounts
What was Jack’s (1966) belief of the development of accounting during this period?
.Oral forms of accounting in an illiterate society
.Importance of oath
.Written accounting disappeared with the Romans and reemerged later
Is Jack’s (1966) hypothesis of Oral accounting correct?
.Not as far as the period from 10th century
.Significant documents survived
.Law codes, wills, leases, inventories
.Written in English rather than Latin
What two types of accounts were present in Anglo-Saxon England?
.Estate surveys of possessions and revenues - Recording revenue the estate could expect to receive
.Charge and Discharge accounts - Hold steward accountable for difference between income and payments
What evidence for continuity is there in Anglo-Saxon England?
.Strong evidence of continuity in accounting practice on landed estates in terms of estate survey - Accepted basis over several hundred years
.Less continuity for charge and discharge accounts
Who are accounting change agents and who were they in relation to Anglo-Saxon England?
.Persons, organisations, institutions who bring about accounting change by disseminating and promoting ideas
.The church
What did the Church do after the collapse of Rome?
.Stepped into the vacuum created by the collapse in the West
.kept alive the spirit of Roman administration
How did the Church form a new partnership of mutual benefit?
.Church offered rulers of Frankish empire and Anglo-Saxon England a civil service
.Legitimize Frankish Emperors
.In return, the church received High status, land and protection
What evidence exists between the Church and estate surveys?
.Evidence of estate surveys on Church lands in the Frankish Empire -9th Cen
.Exported these surveys to England via the Benedictine Reform Movement -10th Cen
What was the Benedictine Reform Movement?
.Revive spiritual and contemplative life of monasteries
.Religious foundations needed land to support them
.Efficient management part of the package
What cultural adaptations were present during Anglo-Saxon England?
.Social significance of treasure
.Treasure promoted adoption of coinage and money as a unit of measurement
.Monetary values to resources and obligations a common feature of estate surveys
What was the social significance of treasure?
.Society founded on heroic ideal of the warlord surrounded by followers
.Warlord culture survived the conversion of the Anglo-Saxons to Christianity
.Treasure evidenced performance of social obligations
.Owner wearing his social status and value to society
