Accounting and the Birth of the Notion of Capitalism
AbstractThe purpose of this paper is to cast a new light on the post-Sombartian debate. It contributes to some understanding of the birth of the concept of capitalism itself. The author argues that the history of how the concept of capitalism was invented is an example of the influence of accounting ideas on economic and sociological thinking.
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Bibliographic InfoPaper provided by HEC Paris in its series Les Cahiers de Recherche with number 786.
Length: 24 pages
Date of creation: 01 Oct 2003
Date of revision:
capitalism; accounting; Karl Marx; Werner Sombart;
Find related papers by JEL classification:
- B24 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Socialist; Marxist; Scraffian
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-2003-11-03 (All new papers)
- NEP-HIS-2003-11-03 (Business, Economic & Financial History)
- NEP-HPE-2003-11-03 (History & Philosophy of Economics)
- NEP-MFD-2003-11-03 (Microfinance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
- Hicks, John R, 1974. "Capital Controversies: Ancient and Modern," American Economic Review, American Economic Association, vol. 64(2), pages 307-16, May.
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