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Academic Disdain? ***Economists and Accounting in Britain : 1850-1950

Author

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  • Napier, C.J.

Abstract

It is well known that no equivalent of the German Betriebswirtschaftslehre (Business Economics) developed in Britain. British economists were relatively uninterested in the internal workings of organisations, and thus did not provide the same theoretical underpinnings to the early development of accounting that were achieved in several continental European Countries. This paper explores the reasons for such a failure.

Suggested Citation

  • Napier, C.J., 1996. "Academic Disdain? ***Economists and Accounting in Britain : 1850-1950," Papers 96-133, University of Southampton - Department of Accounting and Management Science.
    • Handle: RePEc:fth:sotoam:96-133
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    Cited by:

    1. Martin E. Persson & Stephan Fafatas, 2018. "Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 31-60, May.
    2. Zeff, Stephen A., 1997. "The early years of the Association of University Teachers of Accounting: 1947–1959," The British Accounting Review, Elsevier, vol. 29(1), pages 3-39.
    3. Parker, Lee D. & Boyns, Trevor, 2019. "Language in pursuit of professional branding: The case of scientific costing," The British Accounting Review, Elsevier, vol. 51(2), pages 193-210.
    4. Richard K. Fleischman & Trevor Boyns & Thomas N. Tyson, 2008. "The Search for Standard Costing in the United States and Britain," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 341-376, December.

    More about this item

    Keywords

    ECONOMIC THEORY; HISTORICAL ANALYSIS;

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines

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