accounting history

  1. J

    From moral evaluation to rationalization: accounting and the shifting technologies of cred

    Description The purpose of this essay is to stimulate an examination of the nature of consumer credit and accounting’s role in its techniques of operation. The site of this examination is the US department store of the 1920/1930s. Our study, informed by Foucauldian concepts of disciplinary power...
  2. J

    Taxation and state-building: The tax reform under the Nationalist Government in China, 192

    Description Using primary sources and drawing on insights from the new accounting history and the new fiscal sociology, this paper examines the tax reform launched by the Nationalist Government in China during 1928e1949 as a case study to enrich an understanding of the relationship between...
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