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The transition to financial capitalism and its implications for financial reporting Evidence from the English canal companies

There are two main alternative explanations in the literature for the patterns of financial reporting during the period of the British Industrial Revolution (BIR). Rob Bryer sees the new social relations of production in which manufacturing entrepreneurs strove to increase the productivity of
wage-labour as leading to a distinct capitalist “calculative mentality”, focused on the return on capital
employed; Dick Edwards argues from agency precepts that financial reporting emerged with the transition from “industrial” to “financial capitalism”. This paper aims to reappraise these theorisations using new archival evidence.

Ketersediaan
#
IPC Corporate University Library ATC MG ARN t
ATC1802773
Tersedia
Informasi Detail
Judul Seri
Transition to financial capitalism
No. Panggil
ATC MG ARN t
Penerbit
London : Emerald.,
Deskripsi Fisik
25 p.
Bahasa
English
ISBN/ISSN
1185-1209
Klasifikasi
MG
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
online resource
Edisi
Vol. 21 No. 8, 2008
Subjek
Accounting history
Financial reporting
Canals
England
Industrial revolution
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait
Lampiran Berkas
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