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The part played by double entry bookkeeping (DEB) in the rise of capitalism in Western Europe has been the subject of academic attention and debate for more than a century [Miller, P., & Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18(7/8), 631-647]. Our...
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New insights are offered to the professionalization of accountants in Britain circa 1881 by examining the private foundations of occupational status and identity as manifested by domestic arrangements and residence patterns. Drawing on literature pertaining to the relationship between...
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