General social theory provides a framework within which accounting and its role in advancing business and society can be examined, including historical development and functions. This study examines the advent of accounting in business governance, from ancient origins to present day, from the...

The evolution of history as an academic discipline began in the 19th century. The role of the German historians in making the discipline cannot be underestimated as Leopold von Ranke is deemed the ‘father of history’. The impeccable role of the father of Sociology, Auguste Comte can also not...

Standards can create intra-firm and inter-firm efficiencies. They facilitate economies of scale in manufacturing and promote interoperability between a variety of complementary products. In the final analysis, standards provide means for promoting stability over uncertainty, and for managing the...

In 1720, Britain and France convulsed in the South Sea and Mississippi bubbles. Manias and crashes have stalked financial markets ever since, demonstrating the profound difficulty of preventing or mitigating them. Conventional narratives depict the crises as the product of hubris, folly, and...

"Der vorliegende Band, herausgegeben von Frank-Lothar Kroll, vereinigt Abhandlungen des Chemnitzer Historikers Rudolf Boch zur deutschen Industrialisierung: Aufsätze zu den handwerklichen Ursprüngen der Arbeiterbewegung, aber auch ein Resümee zur Transformation dieser Bewegung nach 1890. Die...