haku: @indexterm profitability / yhteensä: 685
viite: 19 / 685
Tekijä: | Toms, J.S. |
Otsikko: | Calculating profit: A historical perspective on the development of capitalism |
Lehti: | Accounting, Organizations and Society
2010 : FEB, VOL. 35:2, p. 205-221 |
Asiasana: | capitalism profitability history |
Kieli: | eng |
Tiivistelmä: | The paper presents the notion of different methods of calculating and analysing profitability as signatures of capitalism at different stages of development. It was only in the 20th century, with the unification of large scale industry and finance capital that the modern notion of profitability as return on capital employed finally developed. |
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