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Accounting and the Birth of the Notion of Capitalism

Author

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  • Eve, CHIAPELLO

Abstract

The 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.

Suggested Citation

  • Eve, CHIAPELLO, 2003. "Accounting and the Birth of the Notion of Capitalism," HEC Research Papers Series 786, HEC Paris.
    • Handle: RePEc:ebg:heccah:0786
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    References listed on IDEAS

    as
    1. 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.
    2. Winjum, Jo, 1971. "Accounting And Rise Of Capitalism - Accountants View," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 333-350.
    3. Hicks, John R, 1974. "Capital Controversies: Ancient and Modern," American Economic Review, American Economic Association, vol. 64(2), pages 307-316, May.
    4. 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.
    5. Talcott Parsons, 1928. ""Capitalism" In Recent German Literature: Sombart and Weber," Journal of Political Economy, University of Chicago Press, vol. 36, pages 641-641.
    6. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
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    More about this item

    Keywords

    capitalism; accounting; Karl Marx; Werner Sombart;
    All these keywords.

    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; Personnel Economics - - Accounting - - - Accounting

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