The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.
Glautier, M. W. E.
"Searching for accounting paradigms,"
Accounting Historians Journal: Vol. 10
, Article 3.
Available at: https://egrove.olemiss.edu/aah_journal/vol10/iss1/3