Midlands State University Library
Image from Google Jackets

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

By: Contributor(s): Material type: TextTextSeries: 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: 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.
Reviews from LibraryThing.com:
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)
Holdings
Item type Current library Call number Vol info Copy number Status Notes Date due Barcode
Journal Article 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

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.

There are no comments on this title.

to post a comment.