Les Cahiers de Recherche - HEC Paris
Accounting and the Birth of the Notion of Capitalism
Abstract: The purpose of this paper is to cast a new light on the
post-Sombartian debate. It contributes to some understanding of the birth
of the concept of capitalism itself. The author argues that the history of
how the concept of capitalism was invented is an example of the influence
of accounting ideas on economic and sociological thinking.
Keywords: capitalism; accounting; Karl Marx; Werner Sombart; (follow links to similar papers)
JEL-Codes: B24; M41; (follow links to similar papers)
24 pages, October 1, 2003
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