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

Karen McBride

Accounting History2026https://doi.org/10.1177/10323732251410550article
AJG 2ABDC A
Weight
0.50

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.

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https://doi.org/https://doi.org/10.1177/10323732251410550

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@article{karen2026,
  title        = {{A journal of the plague year: Samuel Pepys and the Bills of Mortality as accounting}},
  author       = {Karen McBride},
  journal      = {Accounting History},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1177/10323732251410550},
}

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

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.