Sự chuyển giao sang chủ nghĩa tư bản tài chính và những hệ quả của nó đối với báo cáo tài chính
Tóm tắt
Có hai giải thích thay thế chính trong tài liệu về các mô hình báo cáo tài chính trong giai đoạn Cách mạng Công nghiệp Anh (BIR). Rob Bryer cho rằng các quan hệ xã hội mới trong sản xuất, nơi mà các doanh nhân sản xuất cố gắng gia tăng năng suất lao động thuê mướn, đã dẫn đến một "tư duy tính toán" tư bản chủ nghĩa rõ ràng, tập trung vào lợi tức trên vốn đầu tư; trong khi Dick Edwards lập luận từ các nguyên lý đại lý rằng báo cáo tài chính đã xuất hiện cùng với sự chuyển giao từ "công nghiệp" sang "chủ nghĩa tư bản tài chính". Bài viết này nhằm đánh giá lại những lý thuyết này bằng cách sử dụng chứng cứ lưu trữ mới.
Từ khóa
#báo cáo tài chính #Cách mạng Công nghiệp Anh #tư duy tính toán #chủ nghĩa tư bản #lý thuyết đại lýTài liệu tham khảo
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