Accounting and the Benthams - or accounting's potentialities

Gallhofer, S. and Haslam, J. (1994) Accounting and the Benthams - or accounting's potentialities. Accounting, Business and Financial History, 4(3), pp. 431-460. (doi:10.1080/09585209400000057)

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Abstract

In Gallhofer and Haslam (1994), we argued that a critical and interpretative analysis of the late eighteenth- and early nineteenth-century ‘accounting texts’ of Jeremy and Samuel Bentham can contribute to a critique of accounting today. In that paper we were concerned to indicate ‘negating’ properties of accounting. Here, we analyse the Benthams’ accounting texts with the more general aim of seeking to discover and bring out potentialities for the more beneficial future development of accounting.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Gallhofer, Professor Sonja
Authors: Gallhofer, S., and Haslam, J.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Business and Financial History
Publisher:Routledge
ISSN:0958-5206
ISSN (Online):1466-4275

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