Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
Welsh

British central government and "the mercantile system of double entry" bookkeeping: a study of ideological conflict

Edwards, John Richard, Coombs, Hugh M. and Greener, Hugh Thornton 2002. British central government and "the mercantile system of double entry" bookkeeping: a study of ideological conflict. Accounting, Organizations and Society 27 (7) , pp. 637-658. 10.1016/S0361-3682(01)00060-5

Full text not available from this repository.

Abstract

The study examines the contest between rival interests following the Treasury's decision to explore the potential of “the mercantile system of double entry” bookkeeping as the basis for recording and reporting the financial affairs of British central government. At the heart of the ensuing dispute was an ideological conflict between individuals representing the competing interests of the aristocracy and those of the new capitalist classes. The battleground was whether the mercantile system of double entry should be designed to reflect the “old society” priorities of stewardship, patronage and personal accountability or “new society” pressure for a business framework judged capable of achieving “cheap and efficient government”.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
ISSN: 03613682
Last Modified: 17 May 2014 21:04
URI: http://orca.cf.ac.uk/id/eprint/2805

Citation Data

Cited 39 times in Google Scholar. View in Google Scholar

Cited 19 times in Scopus. View in Scopus. Powered By Scopus® Data

Cited 7 times in Web of Science. View in Web of Science.

Actions (repository staff only)

Edit Item Edit Item