Encountering economics and accounting: some skirmishes and engagements
Identifieur interne : 000211 ( Istex/Corpus ); précédent : 000210; suivant : 000212Encountering economics and accounting: some skirmishes and engagements
Auteurs : G. F ThompsonSource :
- Accounting, Organizations and Society [ 0361-3682 ] ; 1997.
Abstract
How have we come to know the economy and the firm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, figures, diagrams, pictures and so on) that our knowledge and sense about the firm and the economy are constructed. Accounting and economics texts abound with these visual techniques, which gives them a certain affinity. Common techniques of visualization shared by both accounting and economics are used as a basis for a reflection on the theoretical and practical nature of the “encounter” between these two intellectual domains. The term “encounter” is used instead of the more obvious term “relationship” to indicate the contingent and problematic character of the common use of visual techniques. These encounters are situated within a framework that stresses the epistemic diversity of the forms of visualisation and their meaning. 1998 Elsevier Science Ltd. All rights reserved
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DOI: 10.1016/S0361-3682(97)00010-X
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F Thompson</name><affiliation><mods:affiliation>Faculty of Social Sciences, The Open UniversityUK</mods:affiliation></affiliation></author></titleStmt><publicationStmt><idno type="wicri:source">ISTEX</idno><idno type="RBID">ISTEX:7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53</idno><date when="1997" year="1997">1997</date><idno type="doi">10.1016/S0361-3682(97)00010-X</idno><idno type="url">https://api.istex.fr/document/7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53/fulltext/pdf</idno><idno type="wicri:Area/Istex/Corpus">000211</idno><idno type="wicri:explorRef" wicri:stream="Istex" wicri:step="Corpus" wicri:corpus="ISTEX">000211</idno></publicationStmt><sourceDesc><biblStruct><analytic><title level="a">Encountering economics and accounting: some skirmishes and engagements</title><author><name sortKey="Thompson, G F" sort="Thompson, G F" uniqKey="Thompson G" first="G. F" last="Thompson">G. F Thompson</name><affiliation><mods:affiliation>Faculty of Social Sciences, The Open UniversityUK</mods:affiliation></affiliation></author></analytic><monogr></monogr><series><title level="j">Accounting, Organizations and Society</title><title level="j" type="abbrev">AOS</title><idno type="ISSN">0361-3682</idno><imprint><publisher>ELSEVIER</publisher><date type="published" when="1997">1997</date><biblScope unit="volume">23</biblScope><biblScope unit="issue">3</biblScope><biblScope unit="page" from="283">283</biblScope><biblScope unit="page" to="323">323</biblScope></imprint><idno type="ISSN">0361-3682</idno></series><idno type="istex">7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53</idno><idno type="DOI">10.1016/S0361-3682(97)00010-X</idno><idno type="PII">S0361-3682(97)00010-X</idno></biblStruct></sourceDesc><seriesStmt><idno type="ISSN">0361-3682</idno></seriesStmt></fileDesc><profileDesc><textClass></textClass><langUsage><language ident="en">en</language></langUsage></profileDesc></teiHeader><front><div type="abstract" xml:lang="en">How have we come to know the economy and the firm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, figures, diagrams, pictures and so on) that our knowledge and sense about the firm and the economy are constructed. Accounting and economics texts abound with these visual techniques, which gives them a certain affinity. Common techniques of visualization shared by both accounting and economics are used as a basis for a reflection on the theoretical and practical nature of the “encounter” between these two intellectual domains. The term “encounter” is used instead of the more obvious term “relationship” to indicate the contingent and problematic character of the common use of visual techniques. These encounters are situated within a framework that stresses the epistemic diversity of the forms of visualisation and their meaning. 1998 Elsevier Science Ltd. All rights reserved</div></front></TEI><istex><corpusName>elsevier</corpusName><author><json:item><name>G.F Thompson</name><affiliations><json:string>Faculty of Social Sciences, The Open UniversityUK</json:string></affiliations></json:item></author><language><json:string>eng</json:string></language><originalGenre><json:string>Full-length article</json:string></originalGenre><abstract>How have we come to know the economy and the firm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, figures, diagrams, pictures and so on) that our knowledge and sense about the firm and the economy are constructed. Accounting and economics texts abound with these visual techniques, which gives them a certain affinity. Common techniques of visualization shared by both accounting and economics are used as a basis for a reflection on the theoretical and practical nature of the “encounter” between these two intellectual domains. The term “encounter” is used instead of the more obvious term “relationship” to indicate the contingent and problematic character of the common use of visual techniques. These encounters are situated within a framework that stresses the epistemic diversity of the forms of visualisation and their meaning. 1998 Elsevier Science Ltd. All rights reserved</abstract><qualityIndicators><score>6.8</score><pdfVersion>1.2</pdfVersion><pdfPageSize>490 x 693 pts</pdfPageSize><refBibsNative>true</refBibsNative><keywordCount>0</keywordCount><abstractCharCount>959</abstractCharCount><pdfWordCount>12396</pdfWordCount><pdfCharCount>77170</pdfCharCount><pdfPageCount>41</pdfPageCount><abstractWordCount>150</abstractWordCount></qualityIndicators><title>Encountering economics and accounting: some skirmishes and engagements</title><pii><json:string>S0361-3682(97)00010-X</json:string></pii><genre><json:string>research-article</json:string></genre><host><volume>23</volume><pii><json:string>S0361-3682(00)X0023-2</json:string></pii><pages><last>323</last><first>283</first></pages><issn><json:string>0361-3682</json:string></issn><issue>3</issue><genre><json:string>journal</json:string></genre><language><json:string>unknown</json:string></language><title>Accounting, Organizations and Society</title><publicationDate>1998</publicationDate></host><categories><wos><json:string>BUSINESS, FINANCE</json:string></wos></categories><publicationDate>1997</publicationDate><copyrightDate>1997</copyrightDate><doi><json:string>10.1016/S0361-3682(97)00010-X</json:string></doi><id>7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53</id><score>0.2504999</score><fulltext><json:item><original>true</original><mimetype>application/pdf</mimetype><extension>pdf</extension><uri>https://api.istex.fr/document/7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53/fulltext/pdf</uri></json:item><json:item><original>false</original><mimetype>application/zip</mimetype><extension>zip</extension><uri>https://api.istex.fr/document/7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53/fulltext/zip</uri></json:item><istex:fulltextTEI uri="https://api.istex.fr/document/7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53/fulltext/tei"><teiHeader><fileDesc><titleStmt><title level="a">Encountering economics and accounting: some skirmishes and engagements</title></titleStmt><publicationStmt><authority>ISTEX</authority><publisher>ELSEVIER</publisher><availability><p>ELSEVIER</p></availability><date>1997</date></publicationStmt><notesStmt><note>This paper was first presented at the Third Interdisciplinary Perspectives on Accounting Conference held in July 1991. I would like to express my thanks to members of the Economics Discipline at the Open University for their comments, particularly Vivienne Brown. In addition, the late Tony Puxty commented extensively on the draft of this paper which helped me clarify its argument. Keith Hoskins and David Forrester also offered excellent advice and suggestions for revision. Finally, I am grateful to the three anonymous referees whose comments also provided very useful suggestions for improvement.</note><note type="content">Fig. 2: The facade of Milan Cathedral (circa 1521). Source: R. Wittkower Gothic vs Classic, New York, George Braziller, 1974. Figure 25.</note><note type="content">Fig. 3: The ‘Formula’ from the third edition of the ‘Tableau Économique’ (French version). Source: M. Kuczynski & R. L. Meek (Eds) Quesnay’s ‘Tableau Economique’, London, Macmillan Press, 1972. p. ii.</note><note type="content">Fig. 4: Examples of ‘Explanatory’ formulae based upon Quesnays’s ‘Tableau’. Sources: Parts (a), (b) and (c) R. Suaudeau, Représentations Figurées des Physiocrates, Paris, Librairie de Recueil Sivey, 1947 (Figures 15, p.59, 16, p.61, and 17, p.63). Part (d) P. Studenski, The Income of Nations, New York, University Press, 1958, Table 5.1, p.64.</note><note type="content">Fig. 5: The ‘Tableau’ as an input-output matrix. Sources: Part (a) R.L. Meek, The Economics of Physiocracy, George Allen & Unwin, 1963, p.295 (based upon A. Phillips, ‘The Tableau Economique as a simple Leontief model’, Quarterly Journal of Economics, 1955, pp.137–144) Part (b) T. Barna ‘Quesnay’s Tableau in Modern Guise’ The Economic Journal, Vol. 85, No. 339, 1975, p. 488.</note><note type="content">Fig. 6: Leontief’s 1947 input-output table. Source: W.W. Leontief, Input-Output Economics, Oxford, Oxford University Press, 1966. p.l6–17.</note><note type="content">Fig. 7: Some early “circular flow” diagrams based upon Quesnay’s “Tableau economique” Source. H.Denis, Histoire des Systèmes économiques et socialistes, Paris, 1904. Reproduced in R.Suaudeau, Preprésentations Figurées des Physiocrates, Librairie du Recueil Sirey, Paris, 1947 (Figures 18, p.67, and 19, p.68).</note><note type="content">Fig. 8: Three examples of “circular flow” representations of national product. Distribution and expenditure. Source: P. Studenski, The Income of Nations, New York, University Press, 1958, p.167.</note><note type="content">Fig. 9: The “Phillips Machine” during renovation. Source: Courtesy of the Suntory Centre for Economic Research, The London School of Economics.</note><note type="content">Fig. 10: The ‘Phillips Machine’ in more detail. Source: N.Barr ‘The Phillips Machine’ LSE Quarterly, Vol.2, No.2, 1988. (Figure 2, p.324)</note><note type="content">Fig. 11: Cartoon of the “Phillips Machine”. Source: Punch, April 15, 1953.</note><note type="content">Fig. 1: An eighteenth century ‘picture’ of the economy (no source).</note><note type="content">Fig. 18: A “Picture” of the economy. Source: J.M.Keynes, Collected Works, Vol.IV, London, Macmillan, 1971, p13.</note><note type="content">Fig. 12: “Picturing” the economy: constructing the IS-LM framework. Source: Begg et al. Economics, London, McGraw Hill, 1991, pp. 447, 449–450. (Reproduced with the permission of the publisher)</note><note type="content">Fig. 13: “Picturing” the economy: AS-AD as a flow chart.</note><note type="content">Fig. 14: ‘Picturing’ the Economy: Constructing the AS-AD Framework.</note><note type="content">Fig. 15: (a) Summary of the budget for the year 1 July 1940--30 June 1941. (b) Great Britain’s international account. 1925–1927. Source: J.M.Keynes, Collected Works, Vol. XXII, London, Macmillan, 1978, p. 202; and J.M.Keynes, Collected Works, Vol. XIX, London, Macmillan, 1981, p. 718.</note><note type="content">Fig. 16: Accounting and the creation of money. Source: Begg et al., Economics, McGraw Hill, London, 1991, pp. 410–412. (Reproduced with the permission of the publisher)</note><note type="content">Fig. 17: The Development of the Break-even Chart; (a) 1903 Basic; (b) 1951 Static; (c) 1951 Dynamic; (d) 1966 Decision Analysis; (e) 1961 Standard Cost Variances; (f) 1965 Economic Analvsis of the Firm Sources: (a) H. Hess “Manufacturing: capital costs, profits and dividends” Engineering Magazine, 1903, p.367. (b) and (c) J. Dean, Managerial Economics, Prentice Hall, 1951, p328 and 329. (d) R.Manes “A new dimension to breakeven analysis” The Accounting Research Journal, Vol. 4, No. 1, Spring, 1966, p.93. (e) D.Solomons “The analysis of standard cost variances” Studies in Cost Analysis, London, Sweet & Maxwell, 1961, p.432. (f) W.J.Baumol, Economic Theory and Operations Analysis, Prentice Hall, 1965, Figure 2, p.302.</note></notesStmt><sourceDesc><biblStruct type="inbook"><analytic><title level="a">Encountering economics and accounting: some skirmishes and engagements</title><author><persName><forename type="first">G.F</forename><surname>Thompson</surname></persName><affiliation>Faculty of Social Sciences, The Open UniversityUK</affiliation></author></analytic><monogr><title level="j">Accounting, Organizations and Society</title><title level="j" type="abbrev">AOS</title><idno type="pISSN">0361-3682</idno><idno type="PII">S0361-3682(00)X0023-2</idno><imprint><publisher>ELSEVIER</publisher><date type="published" when="1997"></date><biblScope unit="volume">23</biblScope><biblScope unit="issue">3</biblScope><biblScope unit="page" from="283">283</biblScope><biblScope unit="page" to="323">323</biblScope></imprint></monogr><idno type="istex">7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53</idno><idno type="DOI">10.1016/S0361-3682(97)00010-X</idno><idno type="PII">S0361-3682(97)00010-X</idno></biblStruct></sourceDesc></fileDesc><profileDesc><creation><date>1997</date></creation><langUsage><language ident="en">en</language></langUsage><abstract xml:lang="en"><p>How have we come to know the economy and the firm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, figures, diagrams, pictures and so on) that our knowledge and sense about the firm and the economy are constructed. Accounting and economics texts abound with these visual techniques, which gives them a certain affinity. Common techniques of visualization shared by both accounting and economics are used as a basis for a reflection on the theoretical and practical nature of the “encounter” between these two intellectual domains. The term “encounter” is used instead of the more obvious term “relationship” to indicate the contingent and problematic character of the common use of visual techniques. These encounters are situated within a framework that stresses the epistemic diversity of the forms of visualisation and their meaning. 1998 Elsevier Science Ltd. All rights reserved</p></abstract></profileDesc><revisionDesc><change when="1997">Published</change></revisionDesc></teiHeader></istex:fulltextTEI><json:item><original>false</original><mimetype>text/plain</mimetype><extension>txt</extension><uri>https://api.istex.fr/document/7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53/fulltext/txt</uri></json:item></fulltext><metadata><istex:metadataXml wicri:clean="Elsevier, elements deleted: ce:floats; body; tail"><istex:xmlDeclaration>version="1.0" encoding="utf-8"</istex:xmlDeclaration><istex:docType PUBLIC="-//ES//DTD journal article DTD version 4.5.2//EN//XML" URI="art452.dtd" name="istex:docType"><istex:entity SYSTEM="fx1" NDATA="IMAGE" name="fx1"></istex:entity><istex:entity SYSTEM="gr2" NDATA="IMAGE" name="gr2"></istex:entity><istex:entity SYSTEM="gr3" NDATA="IMAGE" name="gr3"></istex:entity><istex:entity SYSTEM="gr4a" NDATA="IMAGE" name="gr4a"></istex:entity><istex:entity SYSTEM="gr4b" NDATA="IMAGE" name="gr4b"></istex:entity><istex:entity SYSTEM="gr5" NDATA="IMAGE" name="gr5"></istex:entity><istex:entity SYSTEM="gr6a" NDATA="IMAGE" name="gr6a"></istex:entity><istex:entity SYSTEM="gr6b" NDATA="IMAGE" name="gr6b"></istex:entity><istex:entity SYSTEM="gr7a" NDATA="IMAGE" name="gr7a"></istex:entity><istex:entity SYSTEM="gr7b" NDATA="IMAGE" name="gr7b"></istex:entity><istex:entity SYSTEM="gr8" NDATA="IMAGE" name="gr8"></istex:entity><istex:entity SYSTEM="gr9" NDATA="IMAGE" name="gr9"></istex:entity><istex:entity SYSTEM="gr10" NDATA="IMAGE" name="gr10"></istex:entity><istex:entity SYSTEM="gr11" NDATA="IMAGE" name="gr11"></istex:entity><istex:entity SYSTEM="gr1" NDATA="IMAGE" name="gr1"></istex:entity><istex:entity SYSTEM="gr18" NDATA="IMAGE" name="gr18"></istex:entity><istex:entity SYSTEM="gr12" NDATA="IMAGE" name="gr12"></istex:entity><istex:entity SYSTEM="gr13" NDATA="IMAGE" name="gr13"></istex:entity><istex:entity SYSTEM="gr14a" NDATA="IMAGE" name="gr14a"></istex:entity><istex:entity SYSTEM="gr14b" NDATA="IMAGE" name="gr14b"></istex:entity><istex:entity SYSTEM="gr15a" NDATA="IMAGE" name="gr15a"></istex:entity><istex:entity SYSTEM="gr15b" NDATA="IMAGE" name="gr15b"></istex:entity><istex:entity SYSTEM="gr16a" NDATA="IMAGE" name="gr16a"></istex:entity><istex:entity SYSTEM="gr16b" NDATA="IMAGE" name="gr16b"></istex:entity><istex:entity SYSTEM="gr17a" NDATA="IMAGE" name="gr17a"></istex:entity><istex:entity SYSTEM="gr17b" NDATA="IMAGE" name="gr17b"></istex:entity></istex:docType><istex:document><converted-article version="4.5.2" docsubtype="fla"><item-info><jid>AOS</jid><aid>177</aid><ce:pii>S0361-3682(97)00010-X</ce:pii><ce:doi>10.1016/S0361-3682(97)00010-X</ce:doi><ce:copyright year="1997" type="full-transfer">Elsevier Science Ltd</ce:copyright></item-info><head><ce:title>Encountering economics and accounting: some skirmishes and engagements<ce:footnote id="FN1"><ce:label>a</ce:label><ce:note-para>This paper was first presented at the Third Interdisciplinary Perspectives on Accounting Conference held in July 1991. I would like to express my thanks to members of the Economics Discipline at the Open University for their comments, particularly Vivienne Brown. In addition, the late Tony Puxty commented extensively on the draft of this paper which helped me clarify its argument. Keith Hoskins and David Forrester also offered excellent advice and suggestions for revision. Finally, I am grateful to the three anonymous referees whose comments also provided very useful suggestions for improvement.</ce:note-para></ce:footnote><ce:cross-ref refid="FN1">a</ce:cross-ref></ce:title><ce:author-group><ce:author><ce:given-name>G.F</ce:given-name><ce:surname>Thompson</ce:surname></ce:author><ce:affiliation><ce:textfn>Faculty of Social Sciences, The Open UniversityUK</ce:textfn></ce:affiliation></ce:author-group><ce:abstract><ce:section-title>Abstract</ce:section-title><ce:abstract-sec><ce:simple-para>How have we come to know the economy and the firm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, figures, diagrams, pictures and so on) that our knowledge and sense about the firm and the economy are constructed. Accounting and economics texts abound with these visual techniques, which gives them a certain affinity. Common techniques of visualization shared by both accounting and economics are used as a basis for a reflection on the theoretical and practical nature of the “encounter” between these two intellectual domains. The term “encounter” is used instead of the more obvious term “relationship” to indicate the contingent and problematic character of the common use of visual techniques. These encounters are situated within a framework that stresses the epistemic diversity of the forms of visualisation and their meaning. 1998 Elsevier Science Ltd. All rights reserved</ce:simple-para></ce:abstract-sec></ce:abstract></head></converted-article></istex:document></istex:metadataXml><mods version="3.6"><titleInfo><title>Encountering economics and accounting: some skirmishes and engagements</title></titleInfo><titleInfo type="alternative" contentType="CDATA"><title>Encountering economics and accounting: some skirmishes and engagements</title></titleInfo><name type="personal"><namePart type="given">G.F</namePart><namePart type="family">Thompson</namePart><affiliation>Faculty of Social Sciences, The Open UniversityUK</affiliation><role><roleTerm type="text">author</roleTerm></role></name><typeOfResource>text</typeOfResource><genre type="research-article" displayLabel="Full-length article"></genre><originInfo><publisher>ELSEVIER</publisher><dateIssued encoding="w3cdtf">1997</dateIssued><copyrightDate encoding="w3cdtf">1997</copyrightDate></originInfo><language><languageTerm type="code" authority="iso639-2b">eng</languageTerm><languageTerm type="code" authority="rfc3066">en</languageTerm></language><physicalDescription><internetMediaType>text/html</internetMediaType></physicalDescription><abstract lang="en">How have we come to know the economy and the firm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, figures, diagrams, pictures and so on) that our knowledge and sense about the firm and the economy are constructed. Accounting and economics texts abound with these visual techniques, which gives them a certain affinity. Common techniques of visualization shared by both accounting and economics are used as a basis for a reflection on the theoretical and practical nature of the “encounter” between these two intellectual domains. The term “encounter” is used instead of the more obvious term “relationship” to indicate the contingent and problematic character of the common use of visual techniques. These encounters are situated within a framework that stresses the epistemic diversity of the forms of visualisation and their meaning. 1998 Elsevier Science Ltd. All rights reserved</abstract><note type="footnote">This paper was first presented at the Third Interdisciplinary Perspectives on Accounting Conference held in July 1991. I would like to express my thanks to members of the Economics Discipline at the Open University for their comments, particularly Vivienne Brown. In addition, the late Tony Puxty commented extensively on the draft of this paper which helped me clarify its argument. Keith Hoskins and David Forrester also offered excellent advice and suggestions for revision. Finally, I am grateful to the three anonymous referees whose comments also provided very useful suggestions for improvement.</note><note type="content">Fig. 2: The facade of Milan Cathedral (circa 1521). Source: R. Wittkower Gothic vs Classic, New York, George Braziller, 1974. Figure 25.</note><note type="content">Fig. 3: The ‘Formula’ from the third edition of the ‘Tableau Économique’ (French version). Source: M. Kuczynski & R. L. Meek (Eds) Quesnay’s ‘Tableau Economique’, London, Macmillan Press, 1972. p. ii.</note><note type="content">Fig. 4: Examples of ‘Explanatory’ formulae based upon Quesnays’s ‘Tableau’. Sources: Parts (a), (b) and (c) R. Suaudeau, Représentations Figurées des Physiocrates, Paris, Librairie de Recueil Sivey, 1947 (Figures 15, p.59, 16, p.61, and 17, p.63). Part (d) P. Studenski, The Income of Nations, New York, University Press, 1958, Table 5.1, p.64.</note><note type="content">Fig. 5: The ‘Tableau’ as an input-output matrix. Sources: Part (a) R.L. Meek, The Economics of Physiocracy, George Allen & Unwin, 1963, p.295 (based upon A. Phillips, ‘The Tableau Economique as a simple Leontief model’, Quarterly Journal of Economics, 1955, pp.137–144) Part (b) T. Barna ‘Quesnay’s Tableau in Modern Guise’ The Economic Journal, Vol. 85, No. 339, 1975, p. 488.</note><note type="content">Fig. 6: Leontief’s 1947 input-output table. Source: W.W. Leontief, Input-Output Economics, Oxford, Oxford University Press, 1966. p.l6–17.</note><note type="content">Fig. 7: Some early “circular flow” diagrams based upon Quesnay’s “Tableau economique” Source. H.Denis, Histoire des Systèmes économiques et socialistes, Paris, 1904. Reproduced in R.Suaudeau, Preprésentations Figurées des Physiocrates, Librairie du Recueil Sirey, Paris, 1947 (Figures 18, p.67, and 19, p.68).</note><note type="content">Fig. 8: Three examples of “circular flow” representations of national product. Distribution and expenditure. Source: P. Studenski, The Income of Nations, New York, University Press, 1958, p.167.</note><note type="content">Fig. 9: The “Phillips Machine” during renovation. Source: Courtesy of the Suntory Centre for Economic Research, The London School of Economics.</note><note type="content">Fig. 10: The ‘Phillips Machine’ in more detail. Source: N.Barr ‘The Phillips Machine’ LSE Quarterly, Vol.2, No.2, 1988. (Figure 2, p.324)</note><note type="content">Fig. 11: Cartoon of the “Phillips Machine”. Source: Punch, April 15, 1953.</note><note type="content">Fig. 1: An eighteenth century ‘picture’ of the economy (no source).</note><note type="content">Fig. 18: A “Picture” of the economy. Source: J.M.Keynes, Collected Works, Vol.IV, London, Macmillan, 1971, p13.</note><note type="content">Fig. 12: “Picturing” the economy: constructing the IS-LM framework. Source: Begg et al. Economics, London, McGraw Hill, 1991, pp. 447, 449–450. (Reproduced with the permission of the publisher)</note><note type="content">Fig. 13: “Picturing” the economy: AS-AD as a flow chart.</note><note type="content">Fig. 14: ‘Picturing’ the Economy: Constructing the AS-AD Framework.</note><note type="content">Fig. 15: (a) Summary of the budget for the year 1 July 1940--30 June 1941. (b) Great Britain’s international account. 1925–1927. Source: J.M.Keynes, Collected Works, Vol. XXII, London, Macmillan, 1978, p. 202; and J.M.Keynes, Collected Works, Vol. XIX, London, Macmillan, 1981, p. 718.</note><note type="content">Fig. 16: Accounting and the creation of money. Source: Begg et al., Economics, McGraw Hill, London, 1991, pp. 410–412. (Reproduced with the permission of the publisher)</note><note type="content">Fig. 17: The Development of the Break-even Chart; (a) 1903 Basic; (b) 1951 Static; (c) 1951 Dynamic; (d) 1966 Decision Analysis; (e) 1961 Standard Cost Variances; (f) 1965 Economic Analvsis of the Firm Sources: (a) H. Hess “Manufacturing: capital costs, profits and dividends” Engineering Magazine, 1903, p.367. (b) and (c) J. Dean, Managerial Economics, Prentice Hall, 1951, p328 and 329. (d) R.Manes “A new dimension to breakeven analysis” The Accounting Research Journal, Vol. 4, No. 1, Spring, 1966, p.93. (e) D.Solomons “The analysis of standard cost variances” Studies in Cost Analysis, London, Sweet & Maxwell, 1961, p.432. (f) W.J.Baumol, Economic Theory and Operations Analysis, Prentice Hall, 1965, Figure 2, p.302.</note><relatedItem type="host"><titleInfo><title>Accounting, Organizations and Society</title></titleInfo><titleInfo type="abbreviated"><title>AOS</title></titleInfo><genre type="journal">journal</genre><originInfo><dateIssued encoding="w3cdtf">199804</dateIssued></originInfo><identifier type="ISSN">0361-3682</identifier><identifier type="PII">S0361-3682(00)X0023-2</identifier><part><date>199804</date><detail type="volume"><number>23</number><caption>vol.</caption></detail><detail type="issue"><number>3</number><caption>no.</caption></detail><extent unit="issue pages"><start>243</start><end>342</end></extent><extent unit="pages"><start>283</start><end>323</end></extent></part></relatedItem><identifier type="istex">7E00D9E6F3C95CA718579E2D1AEAC9BD13237D53</identifier><identifier type="DOI">10.1016/S0361-3682(97)00010-X</identifier><identifier type="PII">S0361-3682(97)00010-X</identifier><accessCondition type="use and reproduction" contentType="">© 1997Elsevier Science Ltd</accessCondition><recordInfo><recordContentSource>ELSEVIER</recordContentSource><recordOrigin>Elsevier Science Ltd, ©1997</recordOrigin></recordInfo></mods></metadata><serie></serie></istex></record>Pour manipuler ce document sous Unix (Dilib)
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