Accounting and the Birth of the Notion of Capitalism
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.
|Date of creation:||01 Oct 2003|
|Date of revision:|
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- Hicks, John R, 1974. "Capital Controversies: Ancient and Modern," American Economic Review, American Economic Association, vol. 64(2), pages 307-16, May.
- 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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