资本主义与资本回报率。一些进一步的证据

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review Pub Date : 2024-01-11 DOI:10.1016/j.bar.2024.101320

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引用次数: 0

摘要

资本回报率既是资本主义的象征，也是一种旨在帮助更有效地配置可用资源的计算方法。关于这一 "会计特征 "出现的时间，一直是激烈争论的主题。罗伯-布赖尔认为，从 18 世纪起，资本回报率的计算就在商业生活中发挥着重要作用，而史蒂文-汤姆斯（2006 年，第 206 页）则认为，直到 "更晚 "的时候，才有少量证据表明这种资本主义心态的象征。本文试图根据斯宾塞-斯坦霍普档案、18 世纪在线藏品和英国议会文件的内容，为这一辩论做出贡献。

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Capitalism and the return on capital employed. Some further evidence

Return on capital employed is recognised both as a symbol of capitalism and as a calculation designed to help achieve the more effective deployment of available resources. Dating the emergence of this ‘accounting signature’ has been the subject of vigorous debate. Rob Bryer believes that calculation of the return on capital employed played a meaningful role in business life from the eighteenth century onwards whereas Steven Toms (2006, p. 206) finds scant evidence of the existence of this emblem of a capitalist mentality until ‘much later’. This paper seeks to contribute to this debate based on the contents of the Spencer Stanhope archive, Eighteenth Century Collections Online and UK Parliamentary Papers.

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来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.