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Book part
Publication date: 18 February 2004

A.Allan Schmid

The first Wisconsin Ph.D.s who came to MSU with an institutional bent were agricultural economists and included Henry Larzalere (Ph.D. 1938) whose major professor was…

Abstract

The first Wisconsin Ph.D.s who came to MSU with an institutional bent were agricultural economists and included Henry Larzalere (Ph.D. 1938) whose major professor was Asher Hobson. Larzalere recalls the influence of Commons who retired in 1933. Upon graduation, Larzalere worked a short time for Wisconsin Governor Phillip Fox LaFollette who won passage of the nation’s first unemployment compensation act. Commons had earlier helped LaFollette’s father, Robert, to a number of institutional innovations.4 Larzalere continued the Commons’ tradition of contributing to the development of new institutions rather than being content to provide an efficiency apologia for existing private governance structures. He helped Michigan farmers form cooperatives. He taught land economics prior to Barlowe’s arrival in 1948, but primarily taught agricultural marketing. One of his Master’s degree students was Glenn Johnson (see below). Larzalere retired in 1977.

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Wisconsin "Government and Business" and the History of Heterodox Economic Thought
Type: Book
ISBN: 978-0-76231-090-6

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Article
Publication date: 1 July 2001

Judith Samuel

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Tizard Learning Disability Review, vol. 6 no. 3
Type: Research Article
ISSN: 1359-5474

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Documents from F. Taylor Ostrander at Oxford, John R. Commons' Reasonable Value
Type: Book
ISBN: 978-1-84663-906-7

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Book part
Publication date: 18 February 2004

Warren J. Samuels

One important discussion comes under Knight’s heading of “Social Control.” To appreciate his argument, one has to understand that Knight’s social theory is developed…

Abstract

One important discussion comes under Knight’s heading of “Social Control.” To appreciate his argument, one has to understand that Knight’s social theory is developed within a tension between: (1) his knowledge that social control is both inevitable and necessary; and (2) his correlative desire for individual autonomy. One could add to that a hatred of social control, some of which is relevant. But what Knight dislikes is, first, selective elements of existing social control and, second, change of social control, e.g. change of the law by law, except for those changes of the law that remove the selective elements he dislikes; Knight is not opposed to all change of social control. In any event, the problem of social control is also for Knight (as it was for Vilfredo Pareto) the problems of social change and of the status of the status quo as well as of hierarchy.

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A Research Annual
Type: Book
ISBN: 978-0-76231-089-0

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Article
Publication date: 1 March 1982

Transfer prices are the monetary values attaching to internal transactions between divisions of a company and can be defined in both a narrow and a broader sense. The…

Abstract

Transfer prices are the monetary values attaching to internal transactions between divisions of a company and can be defined in both a narrow and a broader sense. The narrow definition relates only to the value of trade transactions, while the broader one covers trade and non‐trade transactions such as fees for the transfer of patents and technology (Plasschaert, 1979, ). The narrow definition of transfer prices represents the most obvious type of inter‐divisional relationship.

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Managerial Finance, vol. 8 no. 3/4
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 April 2001

M. Shotter

To the extent that management accounting is based on neo‐classical economics, all decision‐making is assumed to be rational, aimed at utility or profit maximisation and…

Abstract

To the extent that management accounting is based on neo‐classical economics, all decision‐making is assumed to be rational, aimed at utility or profit maximisation and all circumstances influencing decisions are accepted as stationary. The approach excludes all social, cultural or historical considerations and is based on perfect information that is freely available. Neo‐classical economics further assumes that minimum government intervention, which is regulated by competition, will result in maximum benefit for society as a whole. This paper aims to determine the extent to which management accounting theory has been based on these limiting assumptions and finds that emerging management accounting theory is increasingly based on alternative, more liberating foundations. This situation is in contrast to management accounting education in South Africa, which remains almost entirely based on neo‐classical economics.

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Meditari Accountancy Research, vol. 9 no. 1
Type: Research Article
ISSN: 1022-2529

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Book part
Publication date: 19 August 2019

Gary Mongiovi

In Democracy in Chains, Nancy MacLean draws attention to the influence that James M. Buchanan’s work has had on the political economic discourse of the past half century…

Abstract

In Democracy in Chains, Nancy MacLean draws attention to the influence that James M. Buchanan’s work has had on the political economic discourse of the past half century. Buchanan and his collaborators in the Virginia Political Economy tradition have provided intellectual firepower for efforts to delegitimize democratically sanctioned policies aimed at alleviating the dysfunctional consequences of market activity. While MacLean’s account contains some well-documented inaccuracies, her characterization of Buchanan’s agenda is broadly accurate. This chapter assesses Buchanan’s economics in light of the themes raised by MacLean. His work, we shall argue, is a modern manifestation of what Marx termed “vulgar economy,” that is, ruling-class ideology posing as science.

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Including a Symposium on Ludwig Lachmann
Type: Book
ISBN: 978-1-78769-862-8

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Book part
Publication date: 3 May 2007

Warren J. Samuels

In their Foreword, Augullo and Guidi identify the objectives behind the design features of their long-term project. One objective is to study “the history of economics…

Abstract

In their Foreword, Augullo and Guidi identify the objectives behind the design features of their long-term project. One objective is to study “the history of economics from the viewpoint of the economists’ relationships with the institutional and professional environment.” A second objective is that of comparative methodology, the “systematic and meditated comparison among national cases…so that the interpretive framework of each might be enriched by cross-fertilization.” A third objective is that “economics was rooted in institutional contexts and had itself over time become an institution—a doctrinal corpus of knowledge which permeates and frames the mind of the student body, scholars, professionals and public opinion at large” and to do so “not merely from the canonical standpoint of doctrinal or paradigmatic evolution” (AG, p. xi).

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A Research Annual
Type: Book
ISBN: 978-0-7623-1422-5

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Article
Publication date: 1 May 2000

Xu‐Dong Ji

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of…

Abstract

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of three books, refers to sections in other books and analyses journal articles by period, journal, research topic and research method. Argues that this accounting research has historical, academic and practical value,believes it will continue to improve and calls for greater use of more rigid research methodologies in this area.

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Managerial Finance, vol. 26 no. 5
Type: Research Article
ISSN: 0307-4358

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