Cultural capital and accounting
Article Abstract:
There are similarities between cultural capital and the concept of human capital in accounting theory. However, cultural capital is more advanced than human capital in its theorization of the power links that support this form of knowledge-based capital. Cultural capital permits multiple authority and accountability relationships. In particular, it allows the influence of professions. Cultural capital adds a new element to arguments for the use of a type of human resource accounting, indicating that authority, accountability and control in an organization do not lie only in links between employers and employees.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999
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Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies
Article Abstract:
The accounting for slave workers during one of the most morally culpable periods in USA and British West Indies is examined.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2004
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Completing the triangle: Taylorism and the paradigms
Article Abstract:
Accounting history is discussed in the context of Taylorism and scientific management.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2000
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