Buch, Englisch, 224 Seiten, Format (B × H): 227 mm x 152 mm, Gewicht: 336 g
The Pursuit of Supremacy
Buch, Englisch, 224 Seiten, Format (B × H): 227 mm x 152 mm, Gewicht: 336 g
Reihe: Routledge New Works in Accounting History
ISBN: 978-1-138-61676-9
Verlag: Taylor & Francis Ltd
This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Timeline Figures Acknowledgements Preface 1. Introduction 2. Dutch Identity and the Influence of Landscape 3. Netherlands’ Trade and Commerce 4. Dutch Bookkeeping and the Hanseatic Influence 5. The Dutch East-India Company 6. Accounting for Capital 7. The VOC’s General Bookkeeping: Contradictions and Conflict 8. Conclusion Bibliography