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Merchant networks and accounting discourse: the role of accounting transactions in network relations

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  • Cheryl S. McWatters
  • Yannick Lemarchand

Abstract

Adopting an archival-based, historical methods approach to the study of eighteenth-century merchant trading networks, we analyse base accounting transactions to demonstrate how accounting discourse was a critical conduit via which these commercial networks developed and were sustained. This study contributes to the extant literature on the place of social networks in fostering the growth of merchant capitalism by introducing the crucial role of accounting in this process. The use of social network analysis is novel in accounting history and reinforces the value of a combined qualitative--quantitative approach to historical studies of accounting.

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  • Cheryl S. McWatters & Yannick Lemarchand, 2013. "Merchant networks and accounting discourse: the role of accounting transactions in network relations," Accounting History Review, Taylor & Francis Journals, vol. 23(1), pages 49-83, March.
    • Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:49-83
    DOI: 10.1080/21552851.2013.773632
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    1. repec:hal:wpspec:info:hdl:2441/699 is not listed on IDEAS
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    Cited by:

    1. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    2. Nadia Matringe, 2016. "Ratio Pecuniam Parit Accounting and the making of financial markets in the Early Modern Age," Working Papers hal-01358129, HAL.
    3. Giovanna Centorrino, 2021. "The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 11-59.
    4. The Editors, 2018. "Call for papers," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 139-141, May.
    5. Martin Quinn & Desmond Gibney, 2018. "Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 61-84, May.
    6. Gervais, Pierre, 2014. "Early modern merchant strategies and the historicization of market practices," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 15(3), pages 19-29.

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