| Автор | Gallhofer, Sonja |
| Автор | Haslam, Jim |
| Дата выпуска | 1994 |
| dc.description | Previous studies have pointed to the sense in which the Benthams, both Jeremy, the English philosopher, and his brother, Samuel, placed a high value upon and gave some significance to accounting in their work. In this paper and in one to be published in a subsequent issue of this journal (Gallhofer and Haslam, forthcoming: b), we conduct an analysis of the Benthams’ ‘accounting texts’. In this first paper, we especially consider the sense in which the Benthams’ conception of accounting is suggestive of an accounting which may be understood to have detrimental or ‘negative’ social consequences. |
| Формат | application.pdf |
| Издатель | Routledge |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Название | Accounting and the Benthams: accounting as negation? |
| Тип | research-article |
| DOI | 10.1080/09585209400000045 |
| Electronic ISSN | 1466-4275 |
| Print ISSN | 0958-5206 |
| Журнал | Accounting, Business & Financial History |
| Том | 4 |
| Первая страница | 239 |
| Последняя страница | 274 |
| Выпуск | 2 |
| Библиографическая ссылка | Bahmueller, C.F. 1981. The National Charity Company: Jeremy Bentham's Silent Revolution, Berkeley: University of California Press. |
| Библиографическая ссылка | Baladouni, V. 1986. Financial reporting in the early years of the East India Company. The Accounting Historians Journal, 13(1): 19–30. |
| Библиографическая ссылка | Baladouni, V. 1990. An early attempt at balance sheet classification and financial reporting. The Accounting Historians Journal, 17(1): 27–45. |
| Библиографическая ссылка | Baskin, J.B. 1988. “The development of corporate financial markets in Britain and the United States, 1600–1914: overcoming asymmetric information”. In Business History Review Vol. 62, 199–237. |
| Библиографическая ссылка | Bentham, J. 1797. Pauper Management Improved: Particularly by Means of an Application of the Panopticon Principle of Construction London first published 1797 in Arthur Young's Annals of Agriculture, first published separately 1812, citations here are taken from this edition |
| Библиографическая ссылка | Bentham, J. 1816. Chrestomathia London |
| Библиографическая ссылка | Bentham, J. 1817. Chrestomathia London Part II |
| Библиографическая ссылка | Bentham, J. 1983. “Constitutional Code”. Edited by: Rosen, F. and Burns, J. H. Oxford: Clarendon Press. |
| Библиографическая ссылка | Bentham, J. 1993. Official Aptitude Maximized, Expense Minimized, Edited by: Schofield, P. Oxford: Oxford University Press. |
| Библиографическая ссылка | Bentham, M. 1862. Memoirs of the Life of Sir Samuel Bentham London |
| Библиографическая ссылка | Bentham, S. 1813. Services Rendered in the Civil Department of the Navy London |
| Библиографическая ссылка | Betnham, S. 1830. “Financial Reform Scrutinized in a Letter to Sir Henry Parnell”. London: MP. Bart |
| Библиографическая ссылка | Berg, M. 1985. The Age of Manufacturers, 1700–1820 London, Fontana |
| Библиографическая ссылка | Bowring, J. 1843. The Works of Jeremy Bentham, Vol. 11, Edinburgh: William Tate. |
| Библиографическая ссылка | Brown, R. 1905. History of Accounting and Accountants, Edited by: Brown, R. Edinburgh: Jack. |
| Библиографическая ссылка | Brundage, A. 1988. “England's Prussian Minister”. In Edwin Chadwick and the Politics of Government Growth, 1832–1854, Pennsylvania: Pennsylvania State University Press. University Park |
| Библиографическая ссылка | Chatfield, M. 1977. A History of Accounting Thought, New York: Krieger. |
| Библиографическая ссылка | Cooper, C. 1992. The non and nom of accounting for (m)other nature. Accounting, Auditing and Accountability Journal, 5(3) |
| Библиографическая ссылка | Cullen, M.J. 1975. The Statistical Movement in Early Victorian Britain: The Foundation of Empirical Social Research, Hassocks: Harvester Press. |
| Библиографическая ссылка | Davidoff, L. and Hall, C. 1987. Family Fortunes: Men and Women of the English Middle Class, 1780–1850 London Hutchinson |
| Библиографическая ссылка | Dinwiddy, J. 1989. Bentham, Oxford: Oxford University Press. |
| Библиографическая ссылка | Edwards, J.R. 1989. A History of Financial Accounting, London: Routledge. |
| Библиографическая ссылка | Evans, E.J. 1983. The Forging of the Modern State: Early Industrial Britain, 1783–1870, 2nd, London: Longman. |
| Библиографическая ссылка | Foot, P. 1984. Red Shelley, London: Bookmarks. |
| Библиографическая ссылка | Foucault, M. 1979. Discipline and Punish: the Birth of the Prison, London: Allen Lane. |
| Библиографическая ссылка | Gallhofer, S. 1992. [M]othering view on: the non and nom of accounting for (m)other nature. Accounting, Auditing and Accountability Journal, 5(3) |
| Библиографическая ссылка | Gallhofer, S. and Haslam, J. 1991. “The aura of accounting in the context of a crisis: Germany and the First World War”. In Accounting, Organizations and Society Vol. 16 (5/6), 487–520. |
| Библиографическая ссылка | Gallhofer, S. and Haslam, J. 1993. Approaching corporate accountability: fragments from the past. Accounting and Business Research, 23(91a): 320–330. |
| Библиографическая ссылка | Goldberg, L. 1957. Jeremy Bentham, critic of accounting method. Accounting Research, 8: 218–245. |
| Библиографическая ссылка | Habermas, J. 1985. The Philosophical Discourse of Modernity: Twelve Lectures, Cambridge: Polity. |
| Библиографическая ссылка | Hamilton, R. 1788. An Introduction to Merchandise London |
| Библиографическая ссылка | Himmelfarb, G. 1968. Victorian Minds, London: Weidenfeld & Nicolson. |
| Библиографическая ссылка | Himmelfarb, G. 1970. Bentham's Utopia: the National Charity Company. The Journal of British Studies, X(l): 80–125. |
| Библиографическая ссылка | Himmelfarb, G. 1984. “The Idea of Poverty”. In England in the Early Industrial Age New York Knopf |
| Библиографическая ссылка | Hobsbawm, E.J. 1962. The Age of Revolution: Europe 1789–1848, London: Weidenfeld & Nicolson. Europe |
| Библиографическая ссылка | Hopwood, A.G. 1987. The archaeology of accounting systems. Accounting, Organizations and Society, 12(3): 207–234. |
| Библиографическая ссылка | Hoskin, K.W. and Macve, R.H. 1986. Accounting and the examination: a genealogy of disciplinary power. Accounting, Organizations and Society, 11(2): 105–136. |
| Библиографическая ссылка | Hoskin, K.W. and Macve, R.H. 1988. The genesis of accountability: the West Point connection. Accounting, Organizations and Society, 13(1): 37–73. |
| Библиографическая ссылка | Hume, L.J. 1970. The development of industrial accounting: the Benthams' contribution. Journal of Accounting Research, 8(1): 21–33. |
| Библиографическая ссылка | Hume, L.J. 1981. “Bentham and Bureaucracy”. Cambridge: Cambridge University Press. |
| Библиографическая ссылка | Ignatieff, M. 1984. A Just Measure of Pain: the Penitentiary in the Industrial Revolution, 1750–1850, London: London University Publishing. |
| Библиографическая ссылка | Jones, E. 1796. The English System of Book-keeping by Single and Double Entry London |
| Библиографическая ссылка | Laughlin, R.C. 1992. “Accounting control and controlling accounting: the battle for the public sector?”. In Discussion Paper No. 92.29 Sheffield University Management School, University of Sheffield |
| Библиографическая ссылка | Lehman, C. and Tinker, T. 1987. The “real” cultural significance of accounts. Accounting, Organizations and Society, 12(5): 503–522. |
| Библиографическая ссылка | Letwin, S.R. 1965. The Pursuit of Certainty: David Hume, Jeremy Bentham, John Stuart Mill, Beatrice Webb, Cambridge: Cambridge University Press. |
| Библиографическая ссылка | Littleton, A.C. 1933. Accounting Evolution to 1900, New York: American Institute. |
| Библиографическая ссылка | Loft, A. 1986. Towards a critical understanding of accounting: the case of cost accounting in the U.K.: 1914–1925. Accounting, Organizations and Society, 11(2): 137–169. |
| Библиографическая ссылка | Lowe, E.A. 1970. The information content of financial statements, financial planning and management control: towards an integration. Journal of Business Finance, Summer |
| Библиографическая ссылка | Lowe, E.A. 1971. On the idea of a management control system: integrating accounting and management control. Journal of Management Studies, 8: 1–12. |
| Библиографическая ссылка | Lowe, E.A. 1981. “The management of purposive environmental enquiry: suggestions for the development of MIS thinking”. In Essays in British Accounting Research, Edited by: Bromwich, M. and Hopwood, A.G. London: Pitman. |
| Библиографическая ссылка | Lowe, E.A. and McInnes, J.M. 1971. Control in socio-economic organisations: a rationale for the design of management control systems (section one). Journal of Management Studies, 8: 213–227. |
| Библиографическая ссылка | Lowe, E.A., Gallhofer, S. and Haslam, J. 1991. Theorising accounting regulation in a global context: insights from a study of accounting in the federal Republic of Germany. Advances in Public Interest Accounting, 4: 143–177. |
| Библиографическая ссылка | Marx, K. and Engels, F. 1844/1975. Articles on Britain, Moscow: Progress Publishers. |
| Библиографическая ссылка | Miller, P. and Napier, C. How and why should we do the history of accounting?. History of the Accounting Present Conference, University of North Texas. Denton, Texas. |
| Библиографическая ссылка | Miller, P. and O'Leary, T. 1987. Accounting and the construction of the governable person. Accounting, Organizations and Society, 12(3): 235–266. |
| Библиографическая ссылка | Munro, J. 1821. A Guide to Farm Book-keeping, Founded Upon Practice and Upon New and Concise Principles Edinburgh |
| Библиографическая ссылка | Murray, D. 1930. Chapters in the History of Book-Keeping, Accountancy and Commercial Arithmetic Glasgow: Jackson, Wylie |
| Библиографическая ссылка | Napier, C.J. 1989. Research directions in accounting history. British Accounting Review, 2(1): 237–254. |
| Библиографическая ссылка | Ogborn, M.E. 1962. Equitable Assurances: The Story of Life Assurance in the Experience of the Equitable Life Assurance Society, 1762–1962, London: Allen & Unwin. |
| Библиографическая ссылка | Parnell, H. 1830. On Financial Reform, London: Murray. |
| Библиографическая ссылка | Paton, W. 1922. Accounting Theory, New York: Ronald Press. |
| Библиографическая ссылка | Peragallo, E. 1938. Origin and Evolution of Double Engry Bookkeeping: a Study of Italian Practice from the Fourteenth Century, New York: American Institute. |
| Библиографическая ссылка | Peragallo, E. 1956. “Origin of the trial balance”. In Studies in the History of Accounting, Edited by: Littleton, A.C. and Yamey, B.S. London: Sweet & Maxwell. |
| Библиографическая ссылка | Polanyi, K. 1945. Origins of Our Time: The Great Transformation, London: Gollancz. |
| Библиографическая ссылка | Puxty, A.G. 1993. The Social and Organisational Context of Management Accounting, London: CIMA/Academic Press. |
| Библиографическая ссылка | Roseveare, H. 1969. The Treasury: The Evolution of a British Institution, London: Allen Lane. |
| Библиографическая ссылка | Russell, B. 1962. History of Western Philosophy and its Connection with Political and Social Circumstances from the Earliest Times to the Present Day, London: Allen & Unwin. |
| Библиографическая ссылка | Semple, J. 1993. Bentham's Prison: A Study of the Panopticon Penitentiary, New York: Oxford University Press. |
| Библиографическая ссылка | Stacey, N.A.H. 1954. English Accountancy: A Study in Social and Economic History,1800–1954, London: Gee. |
| Библиографическая ссылка | Supple, B. 1970. The Royal Exchange Assurance: A History of British Insurance,1720–1970, Cambridge: Cambridge University Press. |
| Библиографическая ссылка | Thomson, D. 1950. England in the Nineteenth Century, 1815–1914, London: Pelican. |
| Библиографическая ссылка | Tinker, T. 1980. “Towards a Political Economy of Accounting: an Empirical Illustration of Cambridge Controversies”. In Accounting, Organisation and Society Vol. 5 (1), 147–160. |
| Библиографическая ссылка | Tinker, T. 1985. Paper Prophets: a Social Critique of Accounting, London: Holt,Rinehart and Winston. |
| Библиографическая ссылка | Tinker, T., Lehman, C. and Neimark, M. 1988. “Bookkeeping for capitalism:the mystery of accounting for unequal exchaange”. In The Political Economy of Information, Edited by: Mosco, V. and Wasco, J. Wisconsin: University of Wisconsin Press. |
| Библиографическая ссылка | Walsh, E.J. and Stewart, R. Management accounting in the making: two case studies. Proceedings of the Second Interdisciplinary Perspectives on Accounting Conference. 11–13 July. Vol. 3, University of Manchester. |
| Библиографическая ссылка | Yamey, B.S. 1956. “Edward Jones and the reform of book-keeping 1795–1810”. In Studies in the History of Accounting, Edited by: Littleton, A.C. and Yamey, B.S. 313–324. London: Sweet & Maxwell. |
| Библиографическая ссылка | Yamey, B.S., Edey, H.C. and Thomson, H.W., eds. 1963. Accounting in England and Scotland: 1543–1800, London: Sweet & Maxwell. |
