European Business Schools Librarian's Group

Les Cahiers de Recherche,
HEC Paris

No 786: Accounting and the Birth of the Notion of Capitalism

CHIAPELLO Eve ()

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

Full text files

09aadff94e30ff866f1723aa222461fe.pdf PDF-file 

Download statistics

Questions (including download problems) about the papers in this series should be directed to Antoine Haldemann ()
Report other problems with accessing this service to Sune Karlsson ().

This page generated on 2018-02-22 16:52:56.