D.R. Scott was an economist, historian, philosopher, and accountant. Most of all he was a scholar who merged some of the most up-to-date ideas of the 1920s into his book The Cultural Significance of Accounts. He concluded that our culture was in a time of relative turmoil because the market was no longer the primary controlling force within our institutions. Accounting as the vehicle of the scientific method would replace the market as the synthesis of institutions which make up our culture.
"Cultural significance of accounts -- The philosophy of D.R. Scott,"
Accounting Historians Journal: Vol. 8
, Article 4.
Available at: https://egrove.olemiss.edu/aah_journal/vol8/iss2/4