کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
999568 | 936846 | 2009 | 12 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Recounting counting and accounting: From political arithmetic to measuring intangibles and back
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
Humans have, for centuries, measured and quantified their world and themselves in various ways. This ‘quantifying impulse’ reached an early peak in Europe in the era of political arithmetic, from the late seventeenth through the eighteenth centuries. The overall purpose of this paper is to examine contemporary attempts to measure intangible qualities and to compare them to similar attempts from the political arithmetic era. The discussion is structured using three themes; the idea of balance, the search for correlations and the conception of human nature. The findings of the paper indicates that the era of political arithmetic is not so distant at it might seems.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 20, Issue 7, October 2009, Pages 835–846
Journal: Critical Perspectives on Accounting - Volume 20, Issue 7, October 2009, Pages 835–846
نویسندگان
Maria Mårtensson,