The development of British accountancy in the nineteenth century: A technological determinist approach

Autor:	Derek Matthews
Rok vydání:	2006
Předmět:	Value (ethics) Technological determinism History business.industry Accounting Social constructionism Human capital Determinism Monopolistic competition Industrialisation Economics Business Management and Accounting (miscellaneous) Business and International Management Closure (psychology) business
Zdroj:	Business History. 48:501-528
ISSN:	1743-7938 0007-6791
DOI:	10.1080/00076790600808641
Popis:	This article argues that some of the most popular treatments of the development of accountancy in Britain do not accord with the historical evidence. This is true of the functionalist's altruistic view of the profession and of the predominant paradigm – the Weberian ‘professional project’. There is no evidence in the early history of British accountancy to support the concepts of, for example: monopolistic closure, credentialism, or the social construction of skill. Instead, using a model based on technological determinism, the article reasserts the importance of the industrialisation process in forming the accountancy profession, and sees the formation of the chartered societies as largely set up to brand the accountants' training and thereby preserve the value of their human capital.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::0f8059c8a3784086c9c5865316a6d114 https://doi.org/10.1080/00076790600808641 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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