Accounting and the Birth of the Notion of Capitalism

Chiapello Eve ()

No 786, HEC Research Papers Series from HEC Paris

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 (search for similar items in EconPapers)
JEL-codes: B24 M41 (search for similar items in EconPapers)
Pages: 24 pages
Date: 2003-10-01
New Economics Papers: this item is included in nep-his, nep-hpe and nep-mfd
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0786

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