The critical tradition in accounting historiography has come to occupy a prominent place in the discipline's academic scholarship. Some critical literature has

The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of

Accounting for History uses the accounting interpretation of Marx’s theories of history and value to explain and defend his prediction of the inevitability of

Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to t

Part One. The writings of the accountants: creators of the capital-debt concept -- Part Two. The writings of the economists on the concept of capital -- Part Th