European Business Schools Librarian's Group

Les Cahiers de Recherche,
HEC Paris

No 786: 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

JEL-codes: B24; M41

24 pages, October 1, 2003

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