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Sources of power and infrastructural conditions in medieval governmental accounting

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  • Jones, Michael John

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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  • Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.
  • Handle: RePEc:eee:aosoci:v:35:y:2010:i:1:p:81-94
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    1. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnel, 2014. "Contabilità e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 55-83.
    2. Xu, Yin & Xu, Xiaoqun, 2016. "Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 17-30.
    3. Joyce, Yvonne, 2014. "Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 590-614.
    4. repec:eee:aosoci:v:60:y:2017:i:c:p:79-95 is not listed on IDEAS

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