The recent rapid growth of China's economy has reopened historical debate about the extent to which it had also prospered during the last Imperial dynasties (the Míng and the Qīng, 1368-1911) through developing a significant market orientation on its underlying agricultural base. As a...

Goody (1996: The East in the West) contests the arguments of Weber and others that Western accounting developments — and in particular double-entry bookkeeping ('DEB') which first appeared in Italy around the end of the 13th century AD — provided a new calculative rationality that drove the...

In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labelled a ‘Foucauldian’ approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new...