The social scientific turn in UK financial accounting research: A philosophical and sociological analysis

The demise of the classical programme of financial accounting research is generally represented as a progressive development. This paper argues that the academy's abandonment of classical methods was justified neither by the fruitfulness of post‐classical programmes nor by their incontestable epistemological superiority. Rather, what occurred was a turn to mainstream social science, reflecting sociological characteristics of the UK financial accounting research community. The paper concludes with a call for a revival of the classical programme.     

‘Amsterdam is Standing on Norway’Part I: The Alchemy of Capital,Empire and Nature in the Diaspora of Silver, 1545–1648

In the first of two essays in this Journal, I seek to unify the historical geography of early modern ‘European expansion’ (Iberia and Latin America) with the environmental history of the ‘transition to capitalism’ (northwestern Europe). The expansion of Europe's overseas empires and the transitions to capitalism within Europe were differentiated moments within the geographical expansion of commodity production and exchange – what I call the commodity frontier. This essay is developed in two movements. Beginning with a conceptual and methodological recasting of the historical geography of the rise of capitalism, I offer an analytical narrative that follows the early modern diaspora of silver. This account follows the political ecology of silver production and trade from the Andes to Spain in Braudel's ‘second’ sixteenth century (c. 1545–1648). In highlighting the Ibero‐American moment of this process in the present essay, I contend that the spectacular reorganization of Andean space and the progressive dilapidation of Spain's real economy not only signified the rise and demise of a trans‐Atlantic, Iberian ecological regime, but also generated the historically necessary conditions for the unprecedented concentration of accumulation and commodity production in the capitalist North Atlantic in the centuries that followed.     

The Fable of the Allegory: The Wizard of Oz in Economics

L. Frank Baum's The Wonderful Wizard of Oz has become popular as a teaching tool in economics. It has been argued that it was written as an allegory of Populist demands for a bimetallic monetary system in the late 19th century. The author argues that Baum was not sympathetic to Populist views and did not write the story as a monetary allegory.     

货币信用属性演化的历史与逻辑

通过讨论主要货币起源与演化理论的矛盾与不足,从货币取得人们信任的角度,尝试整合了货币起源与演化的事实与逻辑,由此可以认为货币的本质是信用,(商品、金属)货币和纸币一样都是信用货币,货币演化是货币内涵的威权因素和物的因素相互竞争的结果;且货币制度的核心是信用。维持人们对货币的信心与币值稳定应当是任何货币调控的出发点和归宿。     

黑龙江省简史述略

黑龙江省历史悠久,自古就是中国不可分割的一部分。黑龙江有54个民族,各民族和睦相处,共同为黑龙江的开发和建设做出了巨大贡献。自上古夏商周,中古秦汉隋唐,近古宋元明清,直到近现代史,黑龙江地区在中国历史上的各个时期都占有重要位置。新中国成立后尤其改革开放中的黑龙江省正在胜利前进,为中华民族振兴再创辉煌。     

Commerce,International Trade and Management Before the “Discovery” of Europe

Abstract

This paper examines the ancient management practices of Aztec merchants (1428-1519 A.D.) within the context of contemporary management thought. The article finds substantial evidence of Aztec merchant application of management within: (1) their role in the local economy; (2) their internal organization and administration; and (3) their use of business practices, culture and rituals. This paper concludes with a brief discussion of the decline of the Aztec merchant guild and the implications for modern business organizations.     

家族企业创业导向探析-以浙江万事利集团为例

目前国内外有关创业导向的维度及其测量存在着差异,在一定程度上阻碍了公司创业理论的发展和实践创新。因此,文章通过案例分析,对家族企业创业导向的关键特征进行解析,探讨在我国情景下家族企业创业导向构念的维度结构及其各维度间的共变性问题,使相关构念更具有针对性也确保其适用性。      

Bank affiliations and corporate dividend policy in pre-World War I Belgium

We investigate the impact of universal banks on the dividend policy of affiliated companies, in an environment characterised by poor investor protection, booming stock markets and strong banks. Our results, based on a unique sample of 428 listed companies in pre-World War I Belgium, are consistent with the hypothesis that companies with good investment opportunities and a bank director on their board paid higher dividends to establish a good reputation with investors. However, our results also indicate that companies with several bank directors and companies in which the bank had an equity stake paid lower dividends.     

不让中州独专美——《钟情丽集》与明前期海南历史文化

文言中篇小说《钟情丽集》问世于明前期海南文教事业取得跳跃式大发展的背景之下,具有鲜明的地域特色和时代特征。它的问世填补了海南在古典小说领域的空白。作者＂不让中州独专美＂的创作心态赋予《钟情丽集》特殊的文化意义。只有将《钟情丽集》与明前期海南历史文化相结合,才能对其思想、艺术特点作出更加深入合理的解读。     

Between mathematical formalism,normative choice rules,and the behavioural sciences: The emergence of rational choice theories in the late 1940s and early 1950s

Abstract

This paper discusses why mathematical economists of the early Cold War period favored formal-axiomatic over behavioral choice theories. One reason was that formal-axiomatic theories allowed mathematical economists to improve the conceptual and theoretical foundations of economics and thereby to increase its scientific status. Furthermore, the separation between mathematical economics and other behavioral sciences was not as clear-cut as often argued. While economists did not modify their behavioral assumptions, some acknowledged the empirical shortcomings of their models. The paper reveals the multifaceted nature of rational choice theories reflected in the changing interpretations and roles of the theories in those early years.