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Capitalism, states and ac-counting

Capitalism, states and ac-counting

Catchpowle, Lesley, Cooper, Christine and Wright, Andrew (2004) Capitalism, states and ac-counting. Critical Perspectives in Accounting, 15 (8). pp. 1037-1058. ISSN 1045-2354 (doi:

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This paper is concerned with accounting's relationship to the state and to capitalism. It argues from a theoretical and historical perspective that accounting has been a central part of capitalism's recent restructuring which has involved the state. Using contemporary theories of society the paper views the state, capital and accounting from a holistic perspective seeing the social relations between them rather than seeing each as distinct forms.

Item Type: Article
Uncontrolled Keywords: accounting, state, Marxism
Subjects: H Social Sciences > HG Finance
Faculty / School / Research Centre / Research Group: Faculty of Business > Department of Accounting & Finance
Faculty of Business > Centre for Work and Employment Research (CREW) > Work & Employment Research Unit (WERU)
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Last Modified: 13 Feb 2020 16:09

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