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Author:Bryer, R.
Title:Accounting for the social relations of feudalism
Journal:Accounting and Business Research
1994 : SUMMER, VOL. 24:95, p. 209-228
Index terms:ACCOUNTING
CAPITALISM
RESEARCH
Language:eng
Abstract:It is becoming increasingly accepted that accounting concepts and practices can only be understood in their socio-historical context. From this perspective, accounting scholars can both learn from historians, and may contribute to broader historical debates. The main purposes of this paper are: to make an accounting contribution to the debate between historians about the nature and development of feudalism in England and the transition to capitalism; to illustrate the general argument that accounting concepts and practices must be understood in a specific historical context in which they occur.
SCIMA record nr: 115453
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