The paper seeks to extend the debate on the accounting as the social and institutional practice and to put it the … accounting itself). The paper shows that accounting is the social calculative practice which is interrelated with the governance … original insight into the development of accounting practices in less developed countries in the context of evolution of socio …

which I derive my theory is the economic history of preindustrial Europe. To test the theory ‘out of sample', I apply it to … Europe.The theory begins by broadening the definition of economic activity. Usually economic activity is identified with …