British central government and "the mercantile system of double entry" bookkeeping: a study of ideological conflict

Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523, Coombs, Hugh M. and Greener, Hugh Thornton 2002. British central government and "the mercantile system of double entry" bookkeeping: a study of ideological conflict. Accounting, Organizations and Society 27 (7) , pp. 637-658. 10.1016/S0361-3682(01)00060-5

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Abstract

The study examines the contest between rival interests following the Treasury's decision to explore the potential of “the mercantile system of double entry” bookkeeping as the basis for recording and reporting the financial affairs of British central government. At the heart of the ensuing dispute was an ideological conflict between individuals representing the competing interests of the aristocracy and those of the new capitalist classes. The battleground was whether the mercantile system of double entry should be designed to reflect the “old society” priorities of stewardship, patronage and personal accountability or “new society” pressure for a business framework judged capable of achieving “cheap and efficient government”.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
ISSN:	03613682
Last Modified:	17 Oct 2022 09:20
URI:	https://orca.cardiff.ac.uk/id/eprint/2805

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