|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|
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”.
|Schools:||Business (Including Economics)|
|Last Modified:||17 May 2014 21:04|
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