2. Economic development and the development of accounting
21
(40)
I. The economic development of Britain and France, c.1700-c.1880
21
(4)
II. Explaining differences in economic development
25
(32)
Mercantilism
27
(11)
Different factor endowments
38
(1)
From mercantilism to laissez-faire
39
(1)
Innovation and the social class system
40
(6)
The education system
46
(2)
Institutional factors
48
(9)
III. Conclusion
57
(4)
3. The development of accounting literature prior to 1880
61
(62)
I. The contribution of double entry bookkeeping
61
(7)
II. The development of the accounting literature in Britain to 1880
68
(15)
III. The development of the accounting literature in France to 1880
83
(29)
An overview
83
(12)
Key aspects of the doctrine of industrial accounting
95
(17)
IV. Conclusion
112
(5)
Appendix: Potted biographies of early British and French writers of accounting texts related to the development of industrial accounting
117
(6)
4. Developments in industrial accounting practice in Britain and France, c.1700-c. 1880
123
(52)
I. Accounting in industrial enterprises
124
(2)
II. British accounting development, c.1700-c.1880
126
(25)
The views of other historians
126
(3)
Early cost accounting developments in British industry
129
(5)
From mercantile to industrial accounting in the nineteenth century: the case of shipbuilding
134
(2)
Industrial accounting: costing within double entry bookkeeping
136
(15)
III. Accounting developments in French industry c.1700-c.1880
151
(17)
General background
151
(2)
Industrial accounting: costing within double entry bookkeeping
153
(15)
IV. Conclusion
168
(7)
5. Similarities and differences in accounting literature and practice: some tentative explanations
175
(32)
The emergence of industrial accounting in Britain and France: a summary
175
(3)
The methodological approach
178
(1)
Economic factors
178
(9)
The writing of texts in the eighteenth and nineteenth centuries
187
(11)
The dissemination of accounting ideas
198
(4)
Conclusion
202
(5)
References
207
(18)
Index
225
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