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A Journal of the Plague Year: Samuel Pepys and the Bills of Mortality as Accounting

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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 journal1 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.
Original languageEnglish
JournalAccounting History
Early online date20 Jan 2026
DOIs
Publication statusEarly online - 20 Jan 2026

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 3 - Good Health and Well-being
    SDG 3 Good Health and Well-being
  2. SDG 5 - Gender Equality
    SDG 5 Gender Equality

Keywords

  • use of accounts
  • Samuel Pepys
  • plague
  • public policy
  • microhistory
  • accounting for death
  • Bills of Mortality
  • governmentality

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