IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v11y2002i2p453-472.html
   My bibliography  Save this article

Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy

Author

Listed:
  • Richard Macve

Abstract

Accounting historians have attempted to relate their knowledge of the variety of accounting practices at various points of time, and in various places, to wider questions of the role of accounting in reflecting and shaping not only business and management practice, but also economic and social organization more generally. Finley's classic The Ancient Economy, which analysed the embeddedness of ancient economic activity in the social structure, and in the status concerns of the free citizens, as constituting a brake on the development of profit-focused markets and correspondingly on technology and trade, saw the state of ancient accounting as itself making impossible sophisticated profit-oriented calculation and rational decision-making. In his monumental The Class Struggle in the Ancient Greek World, de Ste. Croix rejected Finley's analysis in terms of Weberian 'status' in favour of an explicitly Marxist analysis based on 'class'. But he took up essentially the same argument about the economic impact of ancient accounting technique. Their argument in turn raises further questions about the general relationship between accounting practice and economic and social organization in the ancient world. This paper comments on Finley and briefly surveys the contribution to answering some of the 'big' questions concerning both accounting and history that has been made by recent research into ancient accounting history (most of which has been published outside the accounting and accounting history journals).

Suggested Citation

  • Richard Macve, 2002. "Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 453-472.
  • Handle: RePEc:taf:euract:v:11:y:2002:i:2:p:453-472
    DOI: 10.1080/09638180220125580
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180220125580
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09638180220125580?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Otley, David & Fakiolas, Alexander, 2000. "Reliance on accounting performance measures: dead end or new beginning?," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 497-510, May.
    2. 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.
    3. 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.
    4. Christopher Napier, 1996. "Accounting and the absence of a business economics tradition in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 449-481.
    5. Basil Yamey, 2000. "The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800," Accounting History Review, Taylor & Francis Journals, vol. 10(1), pages 1-12.
    6. Mahmoud Ezzamel, 2002. "Accounting working for the state: tax assessment and collection during the New Kingdom, ancient Egypt," Accounting and Business Research, Taylor & Francis Journals, vol. 32(1), pages 17-39.
    7. Napier, C.J., 1996. "Accounting and the Absence of the Business Economics Tradition in United Kingdom," Papers 96-134, University of Southampton - Department of Accounting and Management Science.
    8. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Macve, Richard, 2021. "Pacioli’s Lens: Through a glass, darkly," LSE Research Online Documents on Economics 112170, London School of Economics and Political Science, LSE Library.
    2. Hoskin, Keith & Macve, Richard, 2012. "Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850," LSE Research Online Documents on Economics 42583, London School of Economics and Political Science, LSE Library.
    3. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
    4. Roberta Provasi, 2013. "L?evoluzione contabile in Cina. Origini e confronti con il metodo partiduplistico italiano," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2013(1), pages 91-115.
    5. Basu, Sudipta & Kirk, Marcus & Waymire, Greg, 2009. "Memory, transaction records, and The Wealth of Nations," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 895-917, November.
    6. Salvador Carmona & Mahmoud Ezzamel, 2007. "Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(1), pages 177-209, January.
    7. Giraudeau, Martin, 2017. "The farm as an accounting laboratory: an essay on the history of accounting and agriculture," LSE Research Online Documents on Economics 74106, London School of Economics and Political Science, LSE Library.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.
    3. Richard Fleischman & Richard Macve, 2002. "Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in Northeast coal mining during the British Industrial Revolution," Accounting and Business Research, Taylor & Francis Journals, vol. 32(3), pages 133-152.
    4. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    5. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    6. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    7. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
    8. Vieira, Rui & Hoskin, Keith, 2024. "Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    9. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    10. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    11. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
    12. 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.
    13. Vaivio, J., 2006. "The accounting of "The Meeting": Examining calculability within a "Fluid" local space," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 735-762, November.
    14. 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.
    15. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    16. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    17. Trevor Boyns & John Richard Edwards & Marc Nikitin, 1998. "The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 393-437.
    18. Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
    19. Caroline Lambert & Éric Pezet, 2007. "Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 183-208, March.
    20. Carmona, Salvador, 1998. "Vogues in management accounting research," DEE - Working Papers. Business Economics. WB 6545, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:11:y:2002:i:2:p:453-472. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.