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| Tekijä: | Edwards, J.R. Dean, G. Clarke, F. |
| Otsikko: | Mechants' accounts, performance assessment and decision making in mercantilist Britain |
| Lehti: | Accounting, Organizations and Society
2009 : JUL, VOL. 34:5 p. 551-570 |
| Asiasana: | merchandising performance appraisal United Kingdom decision making bookkeeping history |
| Kieli: | eng |
| Tiivistelmä: | Miller, P., & Napier, C. (1993) discussed double entry bookkeeping (hereafter as: DEB) in their article Genealogies of calculation, Accounting, Organizations and Society, 18:7/8, p631-647, as well as did Chambers in An Accounting Thesaurus 1995. In this article these sources, augmented by a systematic search of surviving treatises on DEB published in Britain 1547-1799, comprise extended evidence enabling to make 'justified statements' (Napier, C.J. (2002): The historian as auditor: Facts, judgments and evidence, Accounting Historians Journal, 29:2, p131-155) in support of the notion that writers encouraged a 'capitalist mentality' (Bryer, R.A. (2000a): The history of accounting and the transition to capitalism in England, part one: theory, Accounting, Organizations and Society, 25:2, p131-162; Bryer, R.A. (2000b): The history of accounting and the transition to capitalism in England, part two: evidence, Accounting, Organizations and Society, 25:4/5 p327-381) among the rising merchant class. They did this by communicating to merchants the potential of DEB for presenting economic events in a financial form enabling them to evaluate the amount and profitability of their business investments and provided data on which to base decisions designed to enhance the 'Value and Condition of his Estate' (Stephens, 1735 p4). |
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