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| Author: | Maltby, J. |
| Title: | Accounting and the soul of the middle class: Gustav Freytag's soll und haben |
| Journal: | Accounting, Organizations and Society
1997 : JAN, VOL. 22:1, p. 69-87 |
| Index terms: | ACCOUNTING VALUE ANALYSIS MIDDLE CLASSES EFFECTIVENESS BOOKKEEPING SOCIOLOGY |
| Language: | eng |
| Abstract: | This study investigates the importance of accounting for the middle-class of the nineteenth-century, portrayed in Gustav Freytag's Soll und haben novel. Accounting have been seen as a significant and efficient way to picture economic reality. The paper examines connections between middle-class values and accounting, and concludes that accounting gets it's charm from it's embodiment and confirmation of middle-class values, not from it's facticity and punctuality . The relationship between accounting and morality needs further investigation. |
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