Accounting and the birth of the notion of capitalism

@inproceedings{Chiapello2003AccountingAT,
  title={Accounting and the birth of the notion of capitalism},
  author={Eve Chiapello},
  year={2003}
}
  • Eve Chiapello
  • Published 2003
The purpose of this paper is to cast a new light on the post-Sombartian debate. As we know, Sombart (1916) thought that the invention of double-entry bookkeeping was essential to the birth of capitalism. Max Weber developed the same theme, but to a lesser extent. Accounting scholars have debated the idea quite extensively during the 20th century. All these previous works have in common the fact that they address the historical question by comparing accounting practices to business practices… CONTINUE READING

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