Capitalism, states and ac-counting

Lesley Catchpowle; Christine Cooper; Andrew Wright

doi:10.1016/S1045-2354(02)00214-9

Capitalism, states and ac-counting

Lesley Catchpowle, Christine Cooper, Andrew Wright

Research output: Contribution to journal › Article › peer-review

Abstract

This paper is concerned with accounting's relationship to the state and to capitalism. It argues from a theoretical and historical perspective that accounting has been a central part of capitalism's recent restructuring which has involved the state. Using contemporary theories of society the paper views the state, capital and accounting from a holistic perspective seeing the social relations between them rather than seeing each as distinct forms.

Original language	English
Pages (from-to)	1037-1058
Number of pages	22
Journal	Critical Perspectives on Accounting
Volume	15
Issue number	8
DOIs	https://doi.org/10.1016/S1045-2354(02)00214-9
Publication status	Published - Nov 2004

Keywords / Materials (for Non-textual outputs)

capitalism
states
accounting
Marxism

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10.1016/S1045-2354(02)00214-9

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title = "Capitalism, states and ac-counting",

abstract = "This paper is concerned with accounting's relationship to the state and to capitalism. It argues from a theoretical and historical perspective that accounting has been a central part of capitalism's recent restructuring which has involved the state. Using contemporary theories of society the paper views the state, capital and accounting from a holistic perspective seeing the social relations between them rather than seeing each as distinct forms.",

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AU - Wright, Andrew

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AB - This paper is concerned with accounting's relationship to the state and to capitalism. It argues from a theoretical and historical perspective that accounting has been a central part of capitalism's recent restructuring which has involved the state. Using contemporary theories of society the paper views the state, capital and accounting from a holistic perspective seeing the social relations between them rather than seeing each as distinct forms.

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KW - accounting

KW - Marxism

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DO - 10.1016/S1045-2354(02)00214-9

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JO - Critical Perspectives on Accounting

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IS - 8

ER -

Capitalism, states and ac-counting

Abstract

Keywords / Materials (for Non-textual outputs)

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