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Accounting And The Rise Of Capitalism - Further Notes On A Theme By Sombart

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  • YAMEY, BS

Abstract

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Suggested Citation

  • Yamey, Bs, 1964. "Accounting And The Rise Of Capitalism - Further Notes On A Theme By Sombart," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 117-136.
    • Handle: RePEc:bla:joares:v:2:y:1964:i:2:p:117-136
    DOI: http://hdl.handle.net/10.2307/2489995
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    Citations

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    Cited by:

    1. Rosina Mladenovic, 2000. "An investigation into ways of challenging introductory accounting students' negative perceptions of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 135-155.
    2. Basu, Sudipta & Kirk, Marcus & Waymire, Greg, 2009. "Memory, transaction records, and The Wealth of Nations," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 895-917, November.
    3. Edwards, John Richard & Coombs, Hugh M. & Greener, Hugh T., 2002. "British central government and "the mercantile system of double entry" bookkeeping: a study of ideological conflict," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 637-658, October.
    4. Eve, CHIAPELLO, 2003. "Accounting and the Birth of the Notion of Capitalism," HEC Research Papers Series 786, HEC Paris.
    5. Pazaitis, Alex & De Filippi, Primavera & Kostakis, Vasilis, 2017. "Blockchain and value systems in the sharing economy: The illustrative case of Backfeed," Technological Forecasting and Social Change, Elsevier, vol. 125(C), pages 105-115.
    6. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    7. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    8. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.
    9. Suzuki, Tomo, 2003. "The epistemology of macroeconomic reality: The Keynesian Revolution from an accounting point of view," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 471-517, July.
    10. Warwick Funnell & Jeffrey Robertson, 2011. "Capitalist accounting in sixteenth century Holland," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 560-586, June.
    11. Richard, Jacques, 2015. "The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 9-34.
    12. Edwards, John Richard & Dean, Graeme & Clarke, Frank, 2009. "Merchants' accounts, performance assessment and decision making in mercantilist Britain," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 551-570, July.
    13. Lusiani, Maria & Pancot, Chiara & Sangster, Alan & Vedovato, Marco, 2023. "Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity," The British Accounting Review, Elsevier, vol. 55(5).
    14. Alex Pazaitis & Primavera de Filippi & Vasilis Kostakis, 2017. "Blockchain and value systems in the sharing economy: The illustrative case of Backfeed," Post-Print hal-01676881, HAL.
    15. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    16. Chiapello, Eve & Ding, Yuan, 2005. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," HEC Research Papers Series 817, HEC Paris.
    17. Nadia Matringe, 2022. "Early inventory management practices in the foreign exchange market: Insights from sixteenth‐century Lyon," Economic History Review, Economic History Society, vol. 75(3), pages 739-778, August.
    18. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    19. Nadia Matringe, 2016. "Ratio Pecuniam Parit Accounting and the making of financial markets in the Early Modern Age," Working Papers hal-01358129, HAL.
    20. Yannick Lemarchand & Laure Pineau-Defois & Cheryl Mcwatters, 2011. "Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme," Post-Print hal-00650546, HAL.
    21. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
    22. Neu, Dean, 2019. "Accounting for extortion," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 50-63.
    23. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part two: evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 327-381, May.
    24. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.

    More about this item

    Keywords

    Double-entry bookkeeping; Accounting history;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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