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| Author: | Jones, M.J. |
| Title: | Sources of power and infrastructural conditions in medieval governmental accounting |
| Journal: | Accounting, Organizations and Society
2010 : JAN, VOL. 35:1, p. 81-94 |
| Index terms: | power accounting history europe administration |
| Language: | eng |
| Abstract: | The study reviews at a crucial development in accounting history, the emergence in the 12th century of Exchequer accounting. It played a significant part in the rise of the European administrative state. Mann's Model of the sources of power is used in the paper to study the nature and role that accounting played in medieval governance. It is shown that ideological, economic, military and political sources of power were underpinned by key infrastructures such as accounting. The study also explores the interrelationships between accounting, other medieval infrastructures and the sources of power. |
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