Accounting and the soul of the middle class: Gustav Freytag's Soll und Haben |
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Authors: | Josephine Maltby |
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Affiliation: | Sheffield University Management School UK |
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Abstract: | The power of accounting has been explained in terms of its technical efficacity in depicting economic reality. This paper examines the significance of accounting for the nineteenth-century middle class as it was portrayed in Freytag's best-selling novel Soll und Haben. It considers the connections between accounting and middle-class values, in particular orderliness and rational conduct. It concludes that accounting derives persuasiveness not from its facticity, but from its simultaneous embodiment and confirmation of middle-class values. |
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