A journal of the plague year: Samuel Pepys and the Bills of Mortality as accounting

In the mid-1660s, London was impacted by the plague, and the period saw important changes in the government's responsibilities around issues of public health. This research studies the Bills of Mortality, the accounting for death and the use of these accounts, as reported in Samuel Pepys's journal 1 or diary, to explore how these public accounts informed individuals, increased debate, awareness, policies and regulations around health. The research uses a microhistory, narrative approach to study the diarist's use of the Bills and life during the plague year. The contribution of this research is in the use of this detailed diary to explore the accounting of death and illness in the time of the plague, giving insight into policy around public health and the restriction of public rights to protect the public. The research also explores how individuals use these accounts to determine their actions, investigating how non-conventional forms of accounting can drive judgments and decision-making.

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Publication Details

Journal
Accounting History
Published
2026-01-20
DOI
https://doi.org/10.1177/10323732251410550
Primary Topic
Historical Economic and Social Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

A journal of the plague year: Samuel Pepys and the Bills of Mortality as accounting

Karen M. McBride
Accounting History
Historical Economic and Social Studies
article

A journal of the plague year: Samuel Pepys and the Bills of Mortality as accounting

Karen M. McBride
article en

Abstract

In the mid-1660s, London was impacted by the plague, and the period saw important changes in the government's responsibilities around issues of public health. This research studies the Bills of Mortality, the accounting for death and the use of these accounts, as reported in Samuel Pepys's journal 1 or diary, to explore how these public accounts informed individuals, increased debate, awareness, policies and regulations around health. The research uses a microhistory, narrative approach to study the diarist's use of the Bills and life during the plague year. The contribution of this research is in the use of this detailed diary to explore the accounting of death and illness in the time of the plague, giving insight into policy around public health and the restriction of public rights to protect the public. The research also explores how individuals use these accounts to determine their actions, investigating how non-conventional forms of accounting can drive judgments and decision-making.

Accounting HistoryVol. 31(1)
University of Portsmouth (GB)
Peace, Justice and strong institutions
Openalex Percentile: Top 85%
Historical Economic and Social Studies
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