| Автор | Napier, Christopher J. |
| Дата выпуска | 1996 |
| dc.description | It is well known that no equivalent of the German. Betriebswirtschaftslehre(business economics) developed in Britain. British economists were relatively uninterested in the internal workings of organizations, and thus did not provide the same theoretical underpinnings to the early development of accounting that were achieved in several continental European countries. This paper explores the reasons for such a failure. The explanation offered is partly grounded in the emergence of economics as a recognized academic discipline in British universities, which was achieved only through a concentration on theoretical analysis at the expense of more ‘applied’ studies. However, through the period under review, a number of attempts were made to develop an economics more relevant to the organization, and more hospitable to accounting. Most notable of these were the attempts of W. J. Ashley to develop a science of commerce, and the work of the ‘Arnold Plant group’ at the London School of Economics. Although the latter made seminal contributions not only to the application of economic theory to accounting but also to the modern theory of the firm, developments in the latter took place outside Britain. Ultimately, accounting was largely disdained by British theoretical economists. |
| Формат | application.pdf |
| Издатель | Chapman & Hall |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Тема | accounting history |
| Тема | business economics |
| Тема | history of economic thought |
| Тема | theory of the firm |
| Тема | universities |
| Название | Academic disdain? Economists and accounting in Britain, 1850–1950 |
| Тип | research-article |
| DOI | 10.1080/09585209600000054 |
| Electronic ISSN | 1466-4275 |
| Print ISSN | 0958-5206 |
| Журнал | Accounting, Business & Financial History |
| Том | 6 |
| Первая страница | 427 |
| Последняя страница | 450 |
| Аффилиация | Napier, Christopher J.; University of Southampton |
| Выпуск | 3 |
| Библиографическая ссылка | Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society, 12: 415–436. |
| Библиографическая ссылка | Arnold, J. and Scapens, R. 1981. “The British contribution to opportunity cost theory”. In Essays in British Accounting Research, Edited by: Bromwich, M. and Hopwood, A. 155–173. London: Pitman. |
| Библиографическая ссылка | Ashley, W. J. 1905. Professor Ashley on commercial education. The Times, 7 December: 7 |
| Библиографическая ссылка | Ashley, W. J. 1908. The enlargement of economics. Economic Journal, 18: 181–204. |
| Библиографическая ссылка | Baxter, W. T. 1991. “Early critics of costing: LSE in the 1930s”. In The Costing Heritage: Studies in Honor of S. Paul Garner, Harrison, Edited by: Graves, O. F. Va: Academy of Accounting Historians. |
| Библиографическая ссылка | Bircher, P. 1991. From the Companies Act of 1929 to the Companies Act of 1948: A Study of Change in the Lam and Practice of Accounting, New York: Garland. |
| Библиографическая ссылка | Buchanan, J. M. 1969. Cost and Choice: An Inquiry in Economic Theory, Chicago: Markham. |
| Библиографическая ссылка | Camfferman, K. and S. A. 1994. “The contributions of Theodore Limperg Jr (1879–1961) to Dutch accounting and auditing”. In Twentieth-Century Accounting Thinkers, Edited by: Edwards, J. R. London: Routledge. |
| Библиографическая ссылка | Cannan, E. 1902. “The practical usefulness of economic theory”. In Presidential Address to Section F of the British Association for the Advancement of Science reprinted R. L. Smyth Essays in Economic Method, London: Duckworth, 1962, 187–99 |
| Библиографическая ссылка | Canziani, A. 1994. “Gino Zappa (1879–1960): accounting revolutionary”. In Twentieth-Century Accounting Thinkers, Edited by: Edwards, J. R. London: Routledge. |
| Библиографическая ссылка | Coase, R. H. 1937. The nature of the firm. Economica, 4: 386–405. n.s. |
| Библиографическая ссылка | Coase, R. H. 1938. Business organisation and the accountant. The Accountant, October–December reprinted in shortened form J. M. Buchanan and G. F. Thirlby L.S.E. Essays on Cost, London: LSE and Weidenfeld & Nicolson, 1973, 97–132 |
| Библиографическая ссылка | Coase, R. H. 1987. “Arnold Plant”. In The New Palgrave Dictionary of Economics, Edited by: Eatwell, J., Milgate, M. and Newman, P. Vol. 3, 891London: Macmillan. |
| Библиографическая ссылка | Coase, R. H. 1990. Accounting and the theory of the firm. Journal of Accounting and Economics, 12: 3–13. |
| Библиографическая ссылка | Coats, A. W. B. 1983. The LSE ethos in the inter-war years. Atlantic Economic Journal, 10: 18–31. reprinted in A. W. B. Coats The Sociology and Professionalization of Economics: British and American Economic Essays, II, London: Routledge, 1993 |
| Библиографическая ссылка | Dicksee, L. R. 1892. Auditing: A Practical Manual for Auditors, London: Gee & Co. reprinted New York: Arno Press, 1976 |
| Библиографическая ссылка | Dicksee, L. R. 1903. Advanced Accounting, London: Gee & Co. reprinted New York: Arno Press, 1976 |
| Библиографическая ссылка | Dicksee, L. R. and Tillyard, F. 1906. Goodwill and its Treatment in Accounts, 3rd, London: Gee & Co. (1st edn., 1897); reprinted New York: Arno Press, 1976 |
| Библиографическая ссылка | Edwards, R. S. 1937a. “The rationale of cost accounting”. In Some Modern Business Problems, Edited by: Plant, A. London: Green. |
| Библиографическая ссылка | Edwards, R. S. 1937b. Some notes on the early literature and development of cost accounting in Great Britain. The Accountant, 7 August–11 September |
| Библиографическая ссылка | Edwards, R. S. 1938. “The nature and measurement of income”. In The Accountant revised version W. T. Baxter and S. Davidson Studies in Accounting, 3rd, London: ICAEW, 1977 |
| Библиографическая ссылка | Forrester, D. A. R. 1982. Frank Sewell Bray: Master Accountant, 1906–1979. A Selection and Assessments of his Work, Glasgow: Strathclyde Convergencies. |
| Библиографическая ссылка | Fowler, R. F. 1934. The Depreciation of Capital, London: King. |
| Библиографическая ссылка | Gallhofer, S. and Haslam, J. 1994a. Accounting and the Benthams: accounting as negation?. Accounting, Business and Financial History, 4: 239–273. |
| Библиографическая ссылка | Gallhofer, S. and Haslam, J. 1994b. Accounting and the Benthams—or accounting's potentialities. Accounting, Business and Financial History, 4: 431–460. |
| Библиографическая ссылка | Garcke, E. and Fells, J. M. 1887. Factory Accounts: Their Principles and Practice. A Handbook for Accountants and Manufacturers, 2nd, London: Crosby, Lockwood. reprinted New York: Arno Press, 1976 |
| Библиографическая ссылка | Gould, J. R. 1974. “Opportunity cost: the London tradition”. In Debits, Credits, Finance and Profits, Edited by: Edey, H. and Yamey, B. S. London: Sweet & Maxwell. |
| Библиографическая ссылка | Groenewegen, P. 1995. A Soaring Eagle: Alfred Marshall 1842–1924, Aldershot: Edward Elgar. |
| Библиографическая ссылка | James, P. 1979. Population Malthus: His Life and Times, London: Routledge & Kegan Paul. |
| Библиографическая ссылка | Jevons, W. S. 1871. The Theory of Political Economy, Pelican Classics, Edited by: Black, R. D. Collison. Harmondsworth: Penguin. 1970 |
| Библиографическая ссылка | Jones, E. 1981. Accountancy and the British Economy 1840–1980. The Evolution of Ernst & Whinney, London: Batsford. |
| Библиографическая ссылка | Jones, E. 1995. True and Fair: A History of Price Waterhouse, London: Hamish Hamilton. |
| Библиографическая ссылка | Jones, J. H. 1926. The Economics of Private Enterprise, 2nd, London: Pitman. 1933 |
| Библиографическая ссылка | Jones, J. H. 1964. josiah Stamp: Public Servant—The Life of the First Baron Stamp of Shortlands, London: Pitman. |
| Библиографическая ссылка | Kadish, A. 1989. Historians, Economists, and Economic History, London: Routledge. |
| Библиографическая ссылка | Kadish, A. 1993. “Introduction: the supply of and demand for economics in late Victorian Britain”. In The Market for Political Economy: The Advent of Economics in British University Culture, 1850–1905, Edited by: Kadish, A. and Tribe, K. London: Routledge. |
| Библиографическая ссылка | Keeble, S. P. 1992. The Ability to Manage: A Study of British Management, 1890–1990, Manchester: Manchester University Press. |
| Библиографическая ссылка | Kitchen, J. 1974. “Lawrence Dicksee, depreciation and the double-account system”. In Debits, Credits, Finance and Profits, Edited by: Edey, H. C. and Yamey, B. S. London: Sweet & Maxwell. |
| Библиографическая ссылка | Kitchen, J. and Parker, R. H. 1980. Accounting Thought and Education: Six English Pioneers, London: ICAEW. |
| Библиографическая ссылка | Lewis, W. A. 1949. Overhead Costs, London: Allen & Unwin. |
| Библиографическая ссылка | Loasby, B. J. 1990. “Firms, markets and the principle of continuity”. In Centenary Essays on Alfred Marshall, Edited by: Whitaker, J. K. Cambridge: Cambridge University Press. |
| Библиографическая ссылка | Locke, R. R. 1984. The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880–1940, Greenwich: Conn.: JAI Press. |
| 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: 137–169. |
| Библиографическая ссылка | McNulty, P. J. 1984. On the nature and theory of economic organisation: the role of the firm reconsidered. History of Political Economy, 16: 233–253. |
| Библиографическая ссылка | Maloney, J. 1985. Marshall, Orthodoxy and the Professionalisation of Economics, Cambridge: Cambridge University Press. |
| Библиографическая ссылка | Marriner, S. 1980. “The Ministry of Munitions 1915–1919 and government accounting procedures”. In Accounting and Business Research, 450–472. Oxford: Oxford University Press. Special History Issue; reprinted in R. H. Parker and B. S. Yamey Accounting History: Some British Contributions |
| Библиографическая ссылка | Marshall, A. 1890. Principles of Economics, London: Macmillan. |
| Библиографическая ссылка | Marshall, A. 1892. Elements of Economics of Industry, Being the First Volume of Elements of Economics, 3rd, London: Macmillan. |
| Библиографическая ссылка | Marshall, A. 1905a. Education for business men. The Times, 23 November: 4 |
| Библиографическая ссылка | Marshall, A. 1905b. Letter to the Editor: ‘Education for business men’. The Times, 13 18 December |
| Библиографическая ссылка | Marshall, A. 1905c. Letter to the Editor: ‘Education for business men’. The Times, 5 29 December |
| Библиографическая ссылка | Marshall, A. 1919. Industry and Trade, 3rd, London: Macmillan. reprinted 1923. |
| Библиографическая ссылка | Matheson, E. 1884. The Depreciation of Factories, Mines and Industrial Undertakings and their Valuation, 2nd, London: E. & F. N. Spon. reprinted New York: Arno Press, 1976 |
| Библиографическая ссылка | Matthews, D. 1993. Counting the accountants: a trial balance for 1911. Accounting, Business and Financial History, 3: 197–223. |
| Библиографическая ссылка | Matthews, R. C. O. 1990. “Marshall and the labour market”. In Centenary Essays on Alfred Marshall, Edited by: Whitaker, J. K. Cambridge: Cambridge University Press. |
| Библиографическая ссылка | Medema, S. G. 1994. Ronald H. Coase, London: Macmillan. |
| Библиографическая ссылка | Milgate, M. 1987a. “Edwin Cannan”. In The New Palgrave Dictionary of Economics, Edited by: Eatwell, J., Milgate, M. and Newman, P. Vol. 1, 315–316. London: Macmillan. |
| Библиографическая ссылка | Milgate, M. 1987b. “Philip Sargent Florence”. In The New Palgrave Dictionary of Economics, Edited by: Eatwell, J., Milgate, M. and Newman, P. Vol. 2, 394–395. London: Macmillan. |
| Библиографическая ссылка | Napier, C. J. 1996. Accounting and the absence of a business economics tradition in the United Kingdom. European Accounting Review, 3: 449–481. |
| Библиографическая ссылка | Napier, C. J. and Noke, C. W. 1992. “Accounting and law: an historical overview of an uneasy relationship”. In Accounting and the Law, Edited by: Bromwich, M. and Hopwood, A. Hemel Hempstead: Prentice-Hall. |
| Библиографическая ссылка | O'Brien, D. P. 1981. “A. Marshall, 1842–1924”. In Pioneers of Modern Economics in Britain, Edited by: O'Brien, D.P. and Presley, J. R. 36–71. London: Macmillan. |
| Библиографическая ссылка | Plant, A., ed. 1937. Some Modern Business Problems, London: Longmans, Green. |
| Библиографическая ссылка | Potthoff, E. and Sieben, G. 1994. “Eugen Schmalenbach (1873–1955)”. In Twentieth-Century Accounting Thinkers, Edited by: Edwards, J. R. London: Routledge. |
| Библиографическая ссылка | Putterman, L. 1986. The Economic Nature of the Firm: A Reader, Cambridge: Cambridge University Press. |
| Библиографическая ссылка | Reader, W. J. 1970. Imperial Chemical Industries: A History, Vol. 1, London: Oxford University Press. The Forerunners, 1870–1926 |
| Библиографическая ссылка | Robbins, L. 1932. An Essay on the Nature and Significance qf Economic Science, London: Macmillan. |
| Библиографическая ссылка | Robbins, L. 1971. Autobiography of an Economist, London: Macmillan. |
| Библиографическая ссылка | Sanderson, M. 1972. The Universities and British Industry 1850–1970, London: Routledge & Kegan Paul. |
| Библиографическая ссылка | Solomons, D. 1952. “The historical development of costing”. In Studies in Costing, Edited by: Solomons, D. London: Sweet & Maxwell. reprinted in D. Solomons (ed.) Studies in Cost Analysis, London: Sweet & Maxwell, 1968 |
| Библиографическая ссылка | Solomons, D. 1974. Prospectus for a Profession: The Report of the Long Range Enquiry into Education and Training for the Accountancy Profession, London: Gee & Co. for the Advisory Board of Accountancy Education |
| Библиографическая ссылка | Stacey, N. A. H. 1954. English Accountancy: A Study in Social and Economic History 1800–1954, London: Gee & Co. |
| Библиографическая ссылка | Stamp, J. 1921. The relation of accountancy to economics. The Incorporated Accountants' Journal, November: 41–52. |
| Библиографическая ссылка | Stone, J. R. N. 1987. “Josiah Charles Stamp”. In The New Palgrave Dictionary of Economics, Edited by: Eatwell, J., Milgate, M. and Newman, P. Vol. 4, 476London: Macmillan. |
| Библиографическая ссылка | Tucker, T. and Baden Fuller, C. 1986. Firms and Markets: Essays in Honour of Basil Yamey, Beckenham: Croom Helm. |
| Библиографическая ссылка | Whittington, G. 1994. “The LSE triumvirate and its contribution to price change accounting”. In Twentieth Century Accounting Thinkers, Edited by: Edwards, J. R. London: Routledge. |
| Библиографическая ссылка | Williams, P. L. 1986. “The place of Industry and Trade in theanalysis of Alfred Marshall”. In Firms and Markets: Essays in Honour of Basil Yamey, Edited by: Tucker, K. and Baden Fuller, C. Beckenham: Croom Helm. |
| Библиографическая ссылка | Yamey, B.S. 1949. Scientific bookkeeping and the rise of capitalism. Economic History Review, 1: 99–113. 2nd series |
| Библиографическая ссылка | Yamey, B.S. 1964. Accounting and the rise of capitalism: further notes on a theme by Sombart. Journal of Accounting Research, 2: 117–136. |
| Библиографическая ссылка | Zeff, S. A. 1972. Forging Accounting Principles in Five Countries, Champaign, Ill.: Stipes Publishing. |
