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Sources of power and infrastructural conditions in medieval governmental accounting

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  • Jones, Michael John
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    Abstract

    The role which accounting plays in power and governance is a key issue in accounting history. This study looks at a crucial development in accounting history, the emergence in the 12th century of Exchequer accounting. Exchequer accounting played a significant part in the rise of the European administrative state. This paper uses Mann's Model of the sources of power to study the nature and role that accounting played in medieval governance. The ideological, economic, military and political sources of power are shown to be underpinned by key infrastructures such as accounting. The interrelationships between accounting, other medieval infrastructures (such as the feudal system, administrative and territorial organisation, logistics, coinage, and literacy and numerical technologies) and the sources of power are explored.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 35 (2010)
    Issue (Month): 1 (January)
    Pages: 81-94

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    Handle: RePEc:eee:aosoci:v:35:y:2010:i:1:p:81-94

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    Web page: http://www.elsevier.com/locate/aos

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    1. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
    2. Michael John Jones, 2009. "Origins of medieval Exchequer accounting," Accounting History Review, Taylor & Francis Journals, vol. 19(3), pages 259-285.
    3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    4. 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.
    5. 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.
    6. Michael John Jones, 2008. "Internal control, accountability and corporate governance: Medieval and modern Britain compared," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(7), pages 1052-1075, September.
    7. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
    8. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    9. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part one: theory," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 131-162, February.
    10. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    11. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    12. Michael John Jones, 2008. "The" Dialogus de Scaccario" ("c".1179): The First Western Book on Accounting?," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 443-474.
    13. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
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