Asset valuation, profit measurement and path dependence in Britain to 1800
Tài liệu tham khảo
Abbott, 1988
Accounting Standards Board, 1999
Arthur, 1988, Self-reinforcing mechanisms in economics, 9
Arthur, 1989, Competing technologies, increasing returns, and lock-in by historical events, Economic Journal, 99, 116, 10.2307/2234208
Baxter, 1980, The account charge and discharge, Accounting Historians Journal, 7, 69, 10.2308/0148-4184.7.1.69
Boulding, 1977, Economics and accounting: the uncongenial twins, 86
Boyns, 2013
Brief, 1966, The origin and evolution of nineteenth-century asset accounting, Business History Review, 40, 1, 10.2307/3112299
Clare, 1758
David, 2001, Path dependence, its critics and the quest for ‘historical economics’, 15
Djelic, 2008, Sociological studies of diffusion: is history relevant?, Socio-Economic Review, 6, 538, 10.1093/ser/mwn008
Edwards, 2011, Accounting education in Britain during the early modern period, Accounting History Review, 21, 37, 10.1080/21552851.2011.548544
Edwards, 2015, The method of book-keeping, deduced from clear principles, Accounting and Business Research, 10.1080/00014788.2014.978255
Edwards, 1961
Groenewegen, 2004, Postlethwayt, malachy (1707–1767)
Jones, 1991, The accounting system of Magdalen College, Oxford, in 1812, Accounting, Business & Financial History, 1, 141, 10.1080/09585209100000026
Kanamori, 2009
King, 2010, Management, finance and cost control in the Midlands charcoal iron industry, Accounting, Business & Financial History, 20, 385, 10.1080/09585206.2010.514410
Lee, 1976
Liebowitz, 2000, Path dependence, Vol. 1, 981
Littleton, 1933
Mair, 1757
Mathias, 1969
Mouck, 1995, Irving Fisher and the mechanistic character of twentieth century accounting thought, Accounting Historians Journal, 22, 43, 10.2308/0148-4184.22.2.43
Mumford, 2007
Napier, 2002, The historian as auditor: facts, judgments and evidence, Accounting Historians Journal, 29, 131, 10.2308/0148-4184.29.2.131
OED Online, 2013
Oldcastle, 1543
Oldroyd, 2009, Bookkeeping, 95
Parker, 1994, Finding English words to talk about accounting concepts, Accounting, Auditing & Accountability Journal, 7, 70, 10.1108/09513579410058193
Puffert, 2014, Path dependence, Economic History Association
Scapens, 2006, Understanding management accounting practices: a personal journey, British Accounting Review, 38, 1, 10.1016/j.bar.2005.10.002
Stack, 2003, Path creation, path dependency, and alternative theories of the firm, Journal of Economic Issues, 37, 487, 10.1080/00213624.2003.11506597
Wise, 1757
Yamey, 1940, The functional development of double-entry bookkeeping, Accountant, 103, 333
Yamey, 1956, Introduction, 1
Yamey, 1984, Cost, market or something else: asset valuation in some early treatises, 176
Yamey, 1963