QUEEN’S BUSINESS SCHOOL ACCOUNTING SEMINAR SERIES

Friday 5^th December

11am

“The Ledger of Guinness – What Can We Learn”

Martin Quinn

QUB/QBS

Abstract

This is an early-stage research project. General Ledgers (known as Red Ledgers) of the Guinness brewery from 1792 – 1886 are now available and have never been explored previously. A sample of these ledgers has been examined to seek out changes in the format and content as the brewery grew during the 1800s and toward flotation in 1886. This initial exploration suggests increasing and very rich detail, which not only provides views on the development of an accounting system at the Guinness brewery, but also insights into the nature of the business itself and the Irish economy at that time.

QBS Conference Hub, Seminar Room 01.012