Accountability and decision-making in feudal England: Domesday Book revisited

This paper makes a case for the role of Domesday Book in accounting history to be reassessed. The Domesday Book's historical context, construction, content and purpose are reviewed from an accounting history perspective. The Domesday Survey of 1086 was more than a fiscal land register because it enabled King William to establish the wealth of his tenants-in-chief raise taxes and distribute resources within the feudal structure which he had established. Although the Domesday Book is not commonly read as an accounting document, it is argued that aspects of Domesday illustrate the concepts of accountability, decision-making and control.