The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting

Funnell, Warwick N. (2007) The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting. Accounting, Business & Financial History, 17 (2). pp. 265-283. ISSN 0958-5206. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1080/09585200701376618

Abstract

In 1215 Magna Carta determined freedom from executive oppression, or liberty, as the essential principle of the English Constitution and parliament as the bulwark against executive attempts to diminish the liberty of individuals. This constitutional precedence of liberty was confirmed after the Revolution in 1688 by the constitutional settlement which strengthened the financial accountability of the executive to parliament. Regular accounting for military expenditures especially became a critical component of the new accountability measures. Despite the overwhelming significance of liberty for the English Constitution and the contributions of accounting to preserving liberty, public sector accounting continues to attract few accounting historians. As a consequence, the vast historical resources contained in British Parliamentary Papers and the records of parliamentary debates continue to go largely unnoticed by all but a few accounting historians.

Item Type: Article
Uncontrolled keywords: Public sector accounting research, English Constitution, British Parliamentary Papers
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: Suzanne Duffy
Date Deposited: 14 May 2008 07:05
Last Modified: 19 May 2014 15:31
Resource URI: http://kar.kent.ac.uk/id/eprint/3107 (The current URI for this page, for reference purposes)
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