Martin Quinn is Associate Professor in Accounting at DCU Business School, Ireland. He has published widely on management accounting, accounting change and accounting history. His articles on accounting in the brewing sector from contemporary and historic perspectives have been published in journals such as Management Accounting Research, Accounting History Review and Accounting History.João Oliveira is Assistant Professor in Management at FEP.UP - School of Economics and Management, University of Porto, Portugal. He has published on management accounting, accountants’ roles and shared services centres and is conducting historical research on accounting and control rules at the Society of Jesus.

• Acknowledgements, List of Figures, List of Tables. Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture, Martin Quinn and João Oliveira. Part 1. accounting for beer and brewing. 1. The introduction of accounting machines at Guinness, Carmen M. Martínez Franco, Martin R. W. Hiebl. 2. Optimism in annual reports - the case of a Spanish brewery, Alonso Moreno. 3. Government proposals to acquire the liquor trade in the First World War: The case of Macardle, Moore and Company, Brewers, Desmond Gibney. 4. Orion Breweries Ltd.: success, new product development and contribution to post-war reconstruction and the regional economy in Okinawa, Kazuhisa Kinoshita. 5. What shall we do with the drunken sailor? Accounting and controls for alcohol in the Royal Navy in the time of Nelson, Karen McBride, Tony Hines. Part 2 accounting for spirits and distilling. 6. Accounting at the Watercourse distillery, Peter Cleary. 7. Accounting for Vodka in Russia. Viatcheslav I. Sokolov, Svetlana. N. Karelskaia, Ekaterina. I. Zuga. 8. Accounting history of the Scotch whisky industry: managing consumption, production and maturation, Julie Bower. 9. Life of the party: Tequila in the American marketplace, Marie Sarita Gaytán. 10. Spirited Accountants: The Rise of the Distillers Company, William J Jackson, Audrey S Paterson and Darren Jubb. Part 3 - accounting for wine and viniculture. 11. Accounting and wine in Anjou (Maine et Loire) during the 19th century, Valentin Taveau, Béatrice Touchelay. 12. The Bordeaux classified growth system: a strong legacy, Stéphane Ouvrard, Hervé Remaud, Ian Taplin. 13. Accounting in Spanish co-operative wineries during the 20th century, Francisco J. Medina-Albaladejo. 14. The monastery of Silos and its wine-cellar in Ribera del Duero through its accounting books (14th, 18th and 19th century), Lorenzo Maté, Begoña Prieto and Alicia Santidrián. 15. Accounting in the Port Wine chartered trade company – 1756-1826, João F Ribeiro, José M Oliveira and Maria F Brandão. Index

Martin Quinn is Associate Professor in Accounting at DCU Business School, Ireland. He has published widely on management accounting, accounting change and accounting history. His articles on accounting in the brewing sector from contemporary and historic perspectives have been published in journals such as Management Accounting Research, Accounting History Review and Accounting History.João Oliveira is Assistant Professor in Management at FEP.UP - School of Economics and Management, University of Porto, Portugal. He has published on management accounting, accountants’ roles and shared services centres and is conducting historical research on accounting and control rules at the Society of Jesus.

• Acknowledgements, List of Figures, List of Tables. Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture, Martin Quinn and João Oliveira. Part 1. accounting for beer and brewing. 1. The introduction of accounting machines at Guinness, Carmen M. Martínez Franco, Martin R. W. Hiebl. 2. Optimism in annual reports - the case of a Spanish brewery, Alonso Moreno. 3. Government proposals to acquire the liquor trade in the First World War: The case of Macardle, Moore and Company, Brewers, Desmond Gibney. 4. Orion Breweries Ltd.: success, new product development and contribution to post-war reconstruction and the regional economy in Okinawa, Kazuhisa Kinoshita. 5. What shall we do with the drunken sailor? Accounting and controls for alcohol in the Royal Navy in the time of Nelson, Karen McBride, Tony Hines. Part 2 accounting for spirits and distilling. 6. Accounting at the Watercourse distillery, Peter Cleary. 7. Accounting for Vodka in Russia. Viatcheslav I. Sokolov, Svetlana. N. Karelskaia, Ekaterina. I. Zuga. 8. Accounting history of the Scotch whisky industry: managing consumption, production and maturation, Julie Bower. 9. Life of the party: Tequila in the American marketplace, Marie Sarita Gaytán. 10. Spirited Accountants: The Rise of the Distillers Company, William J Jackson, Audrey S Paterson and Darren Jubb. Part 3 - accounting for wine and viniculture. 11. Accounting and wine in Anjou (Maine et Loire) during the 19th century, Valentin Taveau, Béatrice Touchelay. 12. The Bordeaux classified growth system: a strong legacy, Stéphane Ouvrard, Hervé Remaud, Ian Taplin. 13. Accounting in Spanish co-operative wineries during the 20th century, Francisco J. Medina-Albaladejo. 14. The monastery of Silos and its wine-cellar in Ribera del Duero through its accounting books (14th, 18th and 19th century), Lorenzo Maté, Begoña Prieto and Alicia Santidrián. 15. Accounting in the Port Wine chartered trade company – 1756-1826, João F Ribeiro, José M Oliveira and Maria F Brandão. Index

Martin Quinn is Associate Professor in Accounting at DCU Business School, Ireland. He has published widely on management accounting, accounting change and accounting history. His articles on accounting in the brewing sector from contemporary and historic perspectives have been published in journals such as Management Accounting Research, Accounting History Review and Accounting History.João Oliveira is Assistant Professor in Management at FEP.UP - School of Economics and Management, University of Porto, Portugal. He has published on management accounting, accountants’ roles and shared services centres and is conducting historical research on accounting and control rules at the Society of Jesus.

• Acknowledgements, List of Figures, List of Tables. Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture, Martin Quinn and João Oliveira. Part 1. accounting for beer and brewing. 1. The introduction of accounting machines at Guinness, Carmen M. Martínez Franco, Martin R. W. Hiebl. 2. Optimism in annual reports - the case of a Spanish brewery, Alonso Moreno. 3. Government proposals to acquire the liquor trade in the First World War: The case of Macardle, Moore and Company, Brewers, Desmond Gibney. 4. Orion Breweries Ltd.: success, new product development and contribution to post-war reconstruction and the regional economy in Okinawa, Kazuhisa Kinoshita. 5. What shall we do with the drunken sailor? Accounting and controls for alcohol in the Royal Navy in the time of Nelson, Karen McBride, Tony Hines. Part 2 accounting for spirits and distilling. 6. Accounting at the Watercourse distillery, Peter Cleary. 7. Accounting for Vodka in Russia. Viatcheslav I. Sokolov, Svetlana. N. Karelskaia, Ekaterina. I. Zuga. 8. Accounting history of the Scotch whisky industry: managing consumption, production and maturation, Julie Bower. 9. Life of the party: Tequila in the American marketplace, Marie Sarita Gaytán. 10. Spirited Accountants: The Rise of the Distillers Company, William J Jackson, Audrey S Paterson and Darren Jubb. Part 3 - accounting for wine and viniculture. 11. Accounting and wine in Anjou (Maine et Loire) during the 19th century, Valentin Taveau, Béatrice Touchelay. 12. The Bordeaux classified growth system: a strong legacy, Stéphane Ouvrard, Hervé Remaud, Ian Taplin. 13. Accounting in Spanish co-operative wineries during the 20th century, Francisco J. Medina-Albaladejo. 14. The monastery of Silos and its wine-cellar in Ribera del Duero through its accounting books (14th, 18th and 19th century), Lorenzo Maté, Begoña Prieto and Alicia Santidrián. 15. Accounting in the Port Wine chartered trade company – 1756-1826, João F Ribeiro, José M Oliveira and Maria F Brandão. Index