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Recounting Counting and Accounting: From Political Arithmetic to Measuring Intangibles and Back
Mälardalen University, School of Sustainable Development of Society and Technology.ORCID iD: 0000-0002-7889-2331
2009 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, no 7, p. 835-846Article in journal (Refereed) Published
Abstract [en]

Humans have, for centuries, measured and quantified their world and themselves in various ways. This ‘quantifying impulse’ reached an early peak in Europe in the era of political arithmetic, from the late seventeenth through the eighteenth centuries. The overall purpose of this paper is to examine contemporary attempts to measure intangible qualities and to compare them to similar attempts from the political arithmetic era. The discussion is structured using three themes; the idea of balance, the search for correlations and the conception of human nature. The findings of the paper indicates that the era of political arithmetic is not so distant at it might seems.

Place, publisher, year, edition, pages
ELSEVIER , 2009. Vol. 20, no 7, p. 835-846
Keywords [en]
Balanced scorecard; Conception of human nature; Human capital; Human resource costing and accounting; Humans; Intangibles; Intellectual capital; Management control; Measurements; Political arithmetic
National Category
Business Administration
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-8273DOI: 10.1016/j.cpa.2008.09.006Scopus ID: 2-s2.0-70149110184OAI: oai:DiVA.org:mdh-8273DiVA, id: diva2:293890
Available from: 2010-02-15 Created: 2010-02-15 Last updated: 2018-04-23Bibliographically approved

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  • de-DE
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Output format
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