Mann, Ian; Funnell, Warwick; Jupe, Robert - In: Accounting, Auditing & Accountability Journal 29 (2016) 5, pp. 739-766
Purpose – The purpose of this paper is to contest Edwards et al. ’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict...