The paper examines an early case of creative accounting, and how, during British industrialization, accounting was enlisted by the manufacturers’ interest to resist demands, led by the ‘Ten hours’ movement, for limiting the working day. In contrast to much of the prior literature, which...

Analyzes the interplay between accountability andentrepreneurship with specific focus on the British industrial revolution. Amodel of entrepreneurship is proposed that includes tacit knowledge, publicgood knowledge, private rent, profit, and monitoring cost. Based on this model,a knowledge-based...