The purpose of this paper is to cast a new light on the post-Sombartian debate. It contributes to some understanding of the birth of the concept of capitalism itself. The author argues that the history of how the concept of capitalism was invented is an example of the influence of accounting...

Werner Sombart's views on the connection between double-entry bookkeeping and the rise of capitalism are well known and have been influential. In recent decades other views - independent of Sombart's - claiming historical significance for double entry have also been published. Three of these...

En el presente artículo se recogen una serie de afirmaciones y de ideas en torno a los movimientos sociales en Cataluña en el siglo XIX. Se hace también referencia al socialismo de cátedra, al georgismo de Henry George, al pensamiento social de Georges Gurvitch, cuyo 120 aniversario de su...

Se pretende en este artículo presentar los contenidos de lo que es la asignatura de Historia de las Relaciones Laborales, una disciplina básica del grado en Relaciones Laborales y Recursos Humanos, con un perfil claramente jurídico y a la vez social, desde un punto de vista histórico. Los...

The notion of a 'Historical School' is burdened with numerous vague associations and overlapping uses leaving it wanting as a useful rubric of more specific research. To overcome this state of affairs, the article seeks to define and characterize the specific attributes of a historical political...