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| Tekijä: | Gallhofer, S. Haslam, J. |
| Otsikko: | Accounting and the Benthams - or accounting's potentialities |
| Lehti: | Accounting, Business and Financial History
1994 : VOL. 4:3, p. 431-460 |
| Asiasana: | ACCOUNTING FINANCE DEVELOPMENT |
| Kieli: | eng |
| Tiivistelmä: | In Gallhofer and Halsam, the authors argued that a critical and interpretative analysis of the late eighteenth and early nineteenth-century "accounting texts" of Jeremy and Samuel Bentham can contribute to a critique of accounting today. In that paper the authors were concerned to indicate "negating" properties of accounting. Here, they analyse the Benthams' accounting texts with the more general aim of seeking to discover and bring out potentialities for the more beneficial future development of accounting. |
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