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| Author: | Gallhofer, S. Haslam, J. |
| Title: | Accounting and the Beathams: accounting as negation? |
| Journal: | Accounting, Business and Financial History
1994 : VOL. 4:2, p. 239-273 |
| Index terms: | ACCOUNTING THEORIES PHILOSOPHY |
| Language: | eng |
| Abstract: | Previous studies have pointed to the sense in which the Benthams, both Jeremy , the English philosopher, and his brother, Samuel, placed a high value upon and gave some significance to accounting in their work. In this paper and in one to be published in a subsequent issue of this journal (Gallhofer and Halsam, forthcoming:b), the authors conduct an analysis of the Benthams' "accounting tests". In other words the Benthams' conception is discussed. |
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