Double entry and the rise of capitalism: keeping a sense of proportion?

Toms, Steven

doi:10.1080/21552851.2015.1129084

Cited by 9 publications

(4 citation statements)

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“…For a discussion of the links between accounting and agrarian capitalism, see Bryer's study of large landowners' ledgers and practices of calculation in the East Anglian agriculture of the seventeenth and eighteenth centuries (2005). For a newer and more complete discussion, see Dean, Clarke and Capalbo (2016), Toms (2016) and Bryer (2016). 10 A pioneer in agricultural training, Matthieu de Dombasle published in the second issue of his Annales agricoles de Roville (1825) a copy of all the articles recorded in the estate's books during the month of May 1824, as well as about twenty tables he had composed himself.…”

Section: Resultsmentioning

confidence: 99%

Educating in economic calculus: the invention of the enlightened peasantviamanuals of agriculture, 1830–1870

Joly

2016

Accounting History Review

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This article is concerned with the process of agriculture's economic normalisation in nineteenth-century France. The manuals published for rural inhabitants and for use in primary schools between the July Monarchy and the end of the Second Empire are taken here as a means of analysing a process of economic rationalisation underway during this period, in particular as it would affect the peasantry. Drawing attention to the content of agricultural manuals-with a specific focus on those awarded prizes within a competition for agriculturalmanual writing announced in 1837-this article sheds light on the educational forms in which economic precepts and accounting techniques were presented and the manner in which those techniques were employed to promote 'best practices', thus orienting and rationalising farm management and the farmer's decisions. It highlights the social work of ideological production and behavioural guidance that unfolded in the first part of the nineteenth century. It stresses the ethic embodied in these agricultural manuals, one directed toward a greater rationality of economic behaviour on the part of the small and medium-scale peasantry in tandem with an idea of disciplined and prudent personal and professional conduct.

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Section: Resultsmentioning

confidence: 99%

Educating in economic calculus: the invention of the enlightened peasantviamanuals of agriculture, 1830–1870

Joly

2016

Accounting History Review

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“…Accounting scholars may be disappointed by the extent to which the historical literature on accounting has been consulted. A particular concern, given the focus of the book, is the partial attention given to scholarship on the relationship between accounting and capitalism, a fundamental and extensive debate in accounting history (Chiapello, 2007;Toms, 2009Toms, , 2010Toms, , 2016. Zakim addresses other subjects where the accounting literature might have offered further insights.…”

Section: Discussionmentioning

confidence: 99%

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Walker

2019

Accounting, Organizations and Society

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“…Both chose to do so. Toms (2016) underscores some assertions in the study that remain questionable, particularly those that tie elements of double-entry bookkeeping to the Global Financial Crisis, valuation issues, and the historical sequence of the events that Dean, Clarke, and Capalbo present as evidence. Toms also raises concerns about the causes and effects that are implied by the authors.…”

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confidence: 89%

Speculation, history, speculative history

McWatters

2016

Accounting History Review

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Why, sometimes I've believed as many as six impossible things before breakfast. 1 Speculations, conjectures, suppositions, opinionswe encounter them all in history and everyday life. Yet do speculations land us chiefly in the realm of Carr's 'parlour games' and 'mighthave-been's'? To what extent does our historical reasoning admit multiple possibilities of what might have occurred at a point in time? When offering explanations and interpretations of events, actions, and processes, we make such claims through the use of selective evidence, choosing to pursue one angle over another, one alternative over other ones that might not fit as harmoniously with what we consider plausible possibilities. Our willingness to accept one explanation over another or our decision to accept several possible explanations at the same time are linked to our 'ability to accept the rationality of the unobserved' (Okasha 2000, 693) and emphasise our bounded rationality. From inference to the best explanation may seem like child's play but it also grounds much of what we do as historians (Gelfert 2010;van der Dussen 2016).The question of the validity or goodness of an explanation relates to broader questions of historical judgement and the philosophy of historiography. The concept of a best explanation can be interpreted usefully in terms of Lipton's concept of loveliness versus likeliness of an explanation (Lipton [1991(Lipton [ ] 2004Bird 2010;van der Dussen 2016). When choosing between potential explanations, Lipton outlines two stages. First, we filter out explanations that are less plausible from all others that we have imagined or developed. Next, we examine the remaining potential explanations and rank them according to our evaluation of explanatory goodness.

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Double entry and the rise of capitalism: keeping a sense of proportion?

Cited by 9 publications

References 9 publications

Educating in economic calculus: the invention of the enlightened peasantviamanuals of agriculture, 1830–1870

Educating in economic calculus: the invention of the enlightened peasantviamanuals of agriculture, 1830–1870

Biblioscene

Speculation, history, speculative history

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