Accounting Historians Journal articles from June 2004

Accounting Historians Journal archives from June 2004

The roots of modern capitalism: a Marxist accounting history of the origins and consequences of capitalist landlords in England.
June 1, 2004... Abstract: A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750,...

Accounting and the pursuit of utopia: the possibility of perfection in Paraguay.
June 1, 2004... Abstract: For utopian socialists the capitalist state's protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations...

Political suppression or revenue raising? Taxing newspapers during the French revolutionary war.
June 1, 2004... Abstract: In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of...

Observations on money, barter and bookkeeping.
June 1, 2004... Abstract: Britain forbade her 18th-century American colonies to set up mints, and sent no supplies of her own coins. In consequence, the colonies were without any official money. Account books of the period reveal how traders fared in this...

Single-entry accounting in early America: the accounts of the Hasbrouck family.
June 1, 2004... Abstract: The accounts of the Hasbrouck family help document how five generations adapted to economic and social change in New York's mid-Hudson River valley from the time of settlement in the New World through the Civil War era. The accounts...

Noticeboard.
June 1, 2004... Accounting Historians Journal Prize Winners 2003 Following a vote by the members of the editorial board, the prize for best paper in Volume 30 is awarded to: Richard K. Fleischman and R. Penny Marquette for their article ...