Accounting for beer and brewing -- The introduction of accounting machines at guinness / Carmen M. Martínez Franco, Martin R. W. Hiebl -- Optimism in annual reports : the case of a spanish brewery / Alonso Moreno -- Government proposals to acquire the liquor trade in the first world war : the...

Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons...