search query: @author Bryer, R. / total: 5
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| Author: | Bryer, R. |
| Title: | The history of accounting and the transition to capitalism in England. Part two: evidence |
| Journal: | Accounting, Organizations and Society
2000 : MAY-JUL, VOL. 25:4-5, p. 327-382 |
| Index terms: | ACCOUNTING ENGLAND CAPITALISM |
| Language: | eng |
| Abstract: | An earlier paper (part one) argued that to appreciate the social significance of accounting today we must understand its ideas and techniques as products and producers of history. It explained the importance of Weber and Marx's theories of the transition to capitalism to historians of accounting. Weber's use of accounting as an ideal-typical representation of calculative mentalities enabled him to avoid economic determinism. However, he presupposed the appearance of the capitalist "spirit". |
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