Capitalism, states and accounting

Catchpowle, Lesley and Cooper, Christine and Wright, Andrew (2004) Capitalism, states and accounting. Critical Perspectives On Accounting, 15 (8). pp. 1037-1058. (http://dx.doi.org/10.1016/S1045-2354(02)00214-9)

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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.

ORCID iDs

Catchpowle, Lesley, Cooper, Christine ORCID logoORCID: https://orcid.org/0000-0001-8420-0621 and Wright, Andrew;
CORE (COnnecting REpositories)