Merchant networks and accounting discourse: the role of accounting transactions in network relations/ Cheryl S McWatters

By:

McWatters Cheryl S [author]

Contributor(s):

Lemarchand Yannick [author]

Material type: Text

TextSeries: Accounting History Review ; Volume 23 , number 1,Taylor and Francis: Oxfordshire, 2013Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

2155-2851

Subject(s):

Online resources:

Click here to access online

Summary: Adopting an archival-based, historical methods approach to the study of eighteenth-century merchant trading networks, we analyse base accounting transactions to demonstrate how accounting discourse was a critical conduit via which these commercial networks developed and were sustained. This study contributes to the extant literature on the place of social networks in fostering the growth of merchant capitalism by introducing the crucial role of accounting in this process. The use of social network analysis is novel in accounting history and reinforces the value of a combined qualitative–quantitative approach to historical studies of accounting.

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Holdings
Item type	Current library	Call number	Vol info	Copy number	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HF5601 ACC (Browse shelf(Opens below))	Vol 23, no 1, pages 49-85	SP17932	Not for loan	For In-house use only

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Adopting an archival-based, historical methods approach to the study of eighteenth-century merchant trading networks, we analyse base accounting transactions to demonstrate how accounting discourse was a critical conduit via which these commercial networks developed and were sustained. This study contributes to the extant literature on the place of social networks in fostering the growth of merchant capitalism by introducing the crucial role of accounting in this process. The use of social network analysis is novel in accounting history and reinforces the value of a combined qualitative–quantitative approach to historical studies of accounting.

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