Search results

1 – 10 of over 2000
To view the access options for this content please click here

Abstract

Details

Burial and Death in Colonial North America
Type: Book
ISBN: 978-1-78973-043-2

To view the access options for this content please click here
Article
Publication date: 21 June 2011

Warwick Funnell and Jeffrey Robertson

The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test…

Downloads
1563

Abstract

Purpose

The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's theory that scientific double entry bookkeeping was an essential prerequisite for the development of modern capitalism and the emergence of the public corporation during the late sixteenth and early seventeenth centuries. Rather than being a development of Paciolian bookkeeping, double‐entry bookkeeping in sixteenth century Netherlands was grounded in northern German (Hanseatic) business practices.

Design/methodology/approach

Sixteenth century Dutch business records and Dutch and German bookkeeping texts are used to establish that north German Hanseatic commercial practices exercised the greatest influence on The Netherlands' bookkeeping practices immediately prior to the development of the capitalistic commercial enterprise in the first years of the seventeenth century.

Findings

Contrary to Sombart's thesis, scientific double‐entry bookkeeping was rarely used in sixteenth century Netherlands, which became Europe's most sophisticated commercial region during the late sixteenth century and early seventeenth century. Instead, extant commercial archives and the numerous sixteenth century accounting texts suggest that Hanseatic business practices and agents' (factors') bookkeeping were the dominant influence on northern Netherlands' business practices at this time. The organisation and administrative practices of Netherlands' businesses prior to the seventeenth century, especially their decentralised structure and lack of a common capital, were founded on Hanseatic practices that were considerably different to the best Italian practice of the time.

Research limitations/implications

North German influences on Dutch accounting and business practices have significant implications for social theories of the development of capitalism, notably that of Bryer, that assume the use of a scientific (capitalistic) form of double‐entry bookkeeping was essential to the development of capitalism from the seventeenth century. This is tested in a subsequent paper which examines the accounting practices of the Dutch East India Company (Verenigde Oost‐Indische Compagnie or VOC) which was founded in 1602 at the very cusp of modern capitalism. The research presented here was partially constrained by the scarcity of transcriptions of original sixteenth century bookkeeping records.

Originality/value

The vigorous debate in the accounting history literature about the dependence of modern capitalism upon a scientific (capitalistic) form of double entry bookkeeping prompted by Sombart has been mainly concerned with England. This paper introduces into the debate material which documents the accounting and business practices of the most commercially advanced region of Europe in the late sixteenth century and the influence of Dutch bookkeeping texts.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 9 September 2020

Robyn S. Lacy

Abstract

Details

Burial and Death in Colonial North America
Type: Book
ISBN: 978-1-78973-043-2

To view the access options for this content please click here
Article
Publication date: 11 October 2021

Pierre Labardin and Pierre Gervais

A growing share of the literature in the fields of marketing and organizational theory is focusing on the uses of the past. This paper aims to propose an analysis of these…

Abstract

Purpose

A growing share of the literature in the fields of marketing and organizational theory is focusing on the uses of the past. This paper aims to propose an analysis of these uses over the long run and concludes that these uses of the past may themselves be historicized.

Design/methodology/approach

The paper uses accounting textbooks published in French from the seventeenth to the nineteenth century. This study uses historical and organizational literature to account for observed variations.

Findings

Two conceptualizations of the past can be found in the sources from the period studied, depending on the period one considers, each of them leading to a different marketing strategy. In the first one, the past is presented as providing most or even all the value of what is offered in the present, as past experience serves as a stepping stone to a better product. The second conception breaks with these mostly positive views and presents the past as a dangerous routine, from which one must be freed to innovate.

Originality/value

Studying marketing uses of the past over the long run allows us to identify a limited set of possible sales pitches using the past to promote work and to identify the constraints orienting these pitches at any given time.

Details

Journal of Historical Research in Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-750X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 April 1979

David N. Bernstein

To the initiate in French studies, the term “French Literature” might be understood to mean anything — and everything — written in the French language. Etymologists would…

Abstract

To the initiate in French studies, the term “French Literature” might be understood to mean anything — and everything — written in the French language. Etymologists would no doubt support this interpretation wholeheartedly. To scholars of French literature, however, the term has a very different meaning. Professors in the field generally consider French literature to be that written in France since the Middle Ages, a literature which stands apart from other written works in the French language. This is not to say that there is not a very substantial body of literature written, for instance, in French‐speaking Canada, or Algeria, Tunisia, Haiti, or a myriad of other places. Certain individuals specialize in the literature (French) of those countries, but they do not refer to those writings as “French Literature”; they label them “French‐Canadian Literature,” “French‐African Literature,” and the like. This essay will be limited to a discussion of French literature — the major literature of France, considered worthy of special attention or acclaim by readers and scholars worldwide.

Details

Reference Services Review, vol. 7 no. 4
Type: Research Article
ISSN: 0090-7324

To view the access options for this content please click here
Article
Publication date: 23 January 2007

Paul Kirwan

Downloads
66

Abstract

Details

Reference Reviews, vol. 21 no. 1
Type: Research Article
ISSN: 0950-4125

Keywords

To view the access options for this content please click here
Article
Publication date: 1 January 1982

Jean Séguy

In this paper an analysis is offered of the history and, more briefly, present situation, of an Anabaptist movement as it manifested itself in the form of the French…

Abstract

In this paper an analysis is offered of the history and, more briefly, present situation, of an Anabaptist movement as it manifested itself in the form of the French Anabaptist Mennonite Assemblies. The paper is divided into a consideration of political, legal, economic and social aspects of French Mennonitism on the one hand, and of religious and ethical aspects on the other.

Details

International Journal of Sociology and Social Policy, vol. 2 no. 1
Type: Research Article
ISSN: 0144-333X

To view the access options for this content please click here
Book part
Publication date: 12 April 2005

Indicates books which are especially recommended.

Abstract

Indicates books which are especially recommended.

Details

Further University of Wisconsin Materials: Further Documents of F. Taylor Ostrander
Type: Book
ISBN: 978-0-76231-166-8

To view the access options for this content please click here
Article
Publication date: 27 September 2011

Michèle E.M. Akoorie

The purpose of this paper is to examine the antecedents (the medieval guild) of modern day industrial clustering. The paper challenges the notion that work of Alfred…

Abstract

Purpose

The purpose of this paper is to examine the antecedents (the medieval guild) of modern day industrial clustering. The paper challenges the notion that work of Alfred Marshall provides the intellectual underpinning of cluster thinking.

Design/methodology/approach

The source material uses archival research on medieval guilds and historical texts. In tracing the development of forms of co‐operative association this paper employs the technique of genealogical spanning. The prism of forms of co‐operative association is used to examine the rise and fall of the medieval guild.

Findings

Medieval guilds have been largely ignored by modern proponents of cluster theory and Italianate industrial districts. Guild activity in technological invention and innovation, in skills transfer and knowledge (both codified and tacit) had many of the same positive attributes that are found in neo‐Marshallian industrial districts. The long history of cooperative behaviour in geographically concentrated firms in industrial districts had its genesis in the medieval guild.

Research limitations/implications

The paper suggests that collaboration (in craft guilds) and clusters (cooperation and relationships) have been a dominant paradigm since the Middle Ages; a viewpoint which is commonly ignored by the dominant US‐centric view of individualism, competition and arms lengths relationships in business. Cooperation and relationships have attracted significant scholarly attention and most recently the studies in the cluster literature have tended to favour the social and knowledge‐based approach. This phenomenon suggests that the future social, political and economic dynamics in Europe will remain firmly rooted in the creation of areas of regional specialization, as has been the case in the past.

Originality/value

This paper contributes to our understanding of the embeddedness of cooperation by comparing the characteristics of the medieval guild with the characteristics of modern day (Porterian clusters). Cooperation rather than competition is the dominant paradigm of industrial activity. The competitive divide between employers and employees was an aberration of the Industrial Revolution and promoted by political economists as a means of facilitating the mobility of labour by diffusion.

Details

Journal of Management History, vol. 17 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

1 – 10 of over 2000