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- Title
ÇİFT TARAFLI KAYIT SİSTEMİ VE KAPİTALİZMİN DOĞUŞU: WERNER SOMBART'IN SOSYOEKONOMİK PERSPEKTİFİNDEN.
- Authors
Uçma, Tuğba
- Abstract
This paper addresses claims made by Werner Sombart concerning the importance of double- entry bookkeeping. Sombart argues that accounting played a key technical role in enhancing rationality and furthering the development of capitalistic methods of production. Sombart's belief that double- entry bookkeeping was essential to the development of capitalism has been crticized by both accounting and economic historians. Accounting scholars have debated the Sombart's belief quite extensively during the 20th century. All these previous works have in common the fact that they address the historical question by comparing accounting practices to business practices. We will thus explain 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.
- Subjects
TURKEY; BOOKKEEPING; CAPITALISM; SOCIAL accounting; SOMBART, Werner, 1863-1941; ACCOUNTING; HISTORIANS; MACROECONOMICS; INDUSTRIAL management
- Publication
Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2010, Vol 10, Issue 32, p101
- ISSN
1307-6639
- Publication type
Article