Merchant networks and accounting discourse: the role of accounting transactions in network relations

Cheryl Mcwatters and Yannick Lemarchand ()
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Cheryl Mcwatters: University of Alberta
Yannick Lemarchand: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: Adopting an archival-based, historical methods approach to the study of eighteenth-century merchant trading networks, we analyse base accounting transactions to demonstrate how accounting discourse was a critical conduit via which these commercial networks developed and were sustained. This study contributes to the extant literature on the place of social networks in fostering the growth of merchant capitalism by introducing the crucial role of accounting in this process. The use of social network analysis is novel in accounting history and reinforces the value of a combined qualitative–quantitative approach to historical studies of accounting.

Keywords: Accounting transactions; Merchant trade; Social network analysis (search for similar items in EconPapers)
Date: 2013-03
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Published in Accounting History Review, 2013, 23 (1), pp.49-83. ⟨10.1080/21552851.2013.773632⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04362207

DOI: 10.1080/21552851.2013.773632

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