SEARCHING FOR ACCOUNTING PARADIGMS

Authors
Glautier, Michel W. E.
Citation
E. Glautier, Michel W., SEARCHING FOR ACCOUNTING PARADIGMS, Accounting historians journal , 10(1), 1983, pp. 51-68
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
10
Issue
1
Year of publication
1983
Pages
51 - 68
Database
ACNP
SICI code
Abstract
The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.