Capital in the History of Accounting and Economic Thought

Starting with the first "scientific" economists such as Cantillon (1755) and Quesnay (1758) and ending with Piketty (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought.

Autorentext

Jacques Richard is Emeritus Professor at the University of Paris Dauphine, France. He is also an ex chartered Accountant and Counsellor of Trade Unions, and ex Member of the Authority of Accounting Standards (Paris). In 2013 he received the 'Best Manuscript Award' from the Academy of Accounting Historians.

Alexandre Rambaud is Doctor of Mathematics and Management Sciences, and maître de conférences at AgroParisTech - CIRED. He is also Associate Researcher at the University of Paris Dauphine, France, and co-head of the Chaire Comptabilité Ecologique.

Klappentext

Starting with the first "scientific" economists such as Cantillon (1755) and Quesnay (1758) and ending with Piketty (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought.

Inhalt

Introduction 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 Three. The attacks against the concept of capital-debt