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

Funnell, W.N. (2005) The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting. In: Accounting and Business History Conference, University of Cardiff, Wales, UK. (Unpublished) (The full text of this publication is not available from this repository)

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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: Conference or workshop item (Paper)
Subjects: H Social Sciences
Divisions: Faculties > Social Sciences > Kent Business School
Depositing User: Warwick Funnell
Date Deposited: 30 Sep 2008 12:54
Last Modified: 13 Dec 2011 11:41
Resource URI: http://kar.kent.ac.uk/id/eprint/5830 (The current URI for this page, for reference purposes)
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