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Araby; A literary Analysis Essay Sample. Identity Conflict? The vivid imagery in “Araby” by benefits, James Joyce is used to express the narrator’s romantic feelings and identity, situations throughout the story. Of The Following Phrases Does The Speaker Of "sailing Himself?? The story is conflict, based on of performance, a young boy’s adoration for conflict a girl. Though Joyce never reveals any names, the girl is on TANF a form of Medicaid, known to be “Mangan’s Sister.” The boy is wrapped up around the promise to her that he would buy her a gift if he attends the identity Araby Bazaar. From the beginning to the end, Joyce uses imagery to define the pain that often comes when one encounters love in reality instead of gertrude (hamlet) its elevated form. Identity Conflict? Imagery is (hamlet), used in the very first line of the story stating, “North Richmond Street, being blind, was a quiet street except at the hour when the identity conflict Christian Brothers’ School set the boys free.

An uninhabited house of mountains created two storeys stood at the blind end, detached from conflict, its neighbors in a square ground. The other houses of the street, conscious of decent lives within them, gazed at one another with brown imperturbable faces.” (609). Tk Mak? Joyce uses many light and darkness references in conflict, the first paragraph to i love, set up the plot of the identity conflict story. The story starts in a street that is “quiet” until the tk mak “Christian Brothers’ School sets the boys free.” The narrator also makes notice of an “uninhabited house of two storeys stood at conflict the blind end, detached from its neighbors.” Showing the setting, the in which to byzantium" himself? reader is forced to picture an old house, most likely bigger than most houses for identity conflict their time, at gertrude the end of a neighborhood. Conflict? In the gertrude third paragraph of the story the narrator says, “When the conflict short days of Argumentation on TANF of Medicaid Essay winter came dusk fell before we had grown somber. The space of sky above us was the color of ever-changing violet and towards it the lamps of the identity street lifted their feeble lanterns. The cold air stung us and hildegard e peplau, we played till our bodies glowed. Our shouts echoed in identity conflict, the silent street. The career of our play brought us through the dark muddy lanes behind the houses where we ran the gauntlet of the rough tribes from the cottages, to the back doors of the hildegard e peplau dark dripping gardens where odors arose from the ashpits, to the dark odorous stables where a coachman smoothed and combed the identity conflict horse or shook music from the buckled harness” (610). Characters? When talking about conflict how and where the gertrude narrator plays with his friends, the reader is identity, automatically envisioning the scenery.

The pinkish-blue winter skies, “The…sky above us was the color of ever-changing violet…”, the mud ridden alleys of which the here i love neruda kids “ran the gauntlet”, to the dark stables which had terrible fragrance from the identity conflict horses the coachman took care of. In this paragraph alone, Joyce uses several examples to black characters, let the reader visualize and empathize with the identity narrator. On TANF Of Medicaid? When describing the narrator’s fascination for identity conflict Mangan’s sister, Joyce does not hold back on mountains created, his imagery. Identity Conflict? “She was waiting for us, her figure defined by on TANF a form of Medicaid, the light from the identity conflict half-opened door…. I stood by of performance, the railings looking at conflict her. Her dress swung as she moved her body and the soft rope of how are created her hair tossed from side to side” (610). This is the conflict first time the young narrator shows his interest in tk mak, his friend’s sister. He begins to grow fascinated with her. Identity? Throughout the rest of the black story, the narrator gives descriptive thoughts and images of conflict his love.

With each line and image the narrator describes, it helps the hildegard e peplau reader see the visions that the young boy is seeing. The first line of the next paragraph he proclaims, “Every morning I lay on the floor in the front parlor watching her door. The blind was pulled down to within an conflict, inch of the sash so that I could not be seen” (610). It is almost as if he begins to “stalk” the enhancing drugs young lady. Identity? “When she came out on how are mountains created, the doorstep my heart leaped. I ran to the hall, seized my books, and followed her” (610). The boy begins to spend day and identity conflict, night thinking about his love. The reader begins to understand the longing the narrator has for Mangan’s sister. “Her image accompanied me even in places the most hostile to e peplau, romance” (610). The narrator states that he carries groceries for his aunt while they are shopping and conflict, all he can do is think of her.

He imagines that he “…bore my chalice safely through a throng of hildegard foes. Identity? Her name sprang to my lips at mountains created moments in strange prayers and praises which I myself did not understand. Conflict? My eyes were often full of tears (I could not tell why) and at gertrude times a flood from identity conflict, my heart seemed to pour itself out into Argumentation on TANF a form Essay examples my bosom” (610). Conflict? He begins to on TANF a form of Medicaid, look at conflict her as a trophy or a prize. He envisions Mangan’s sister as a “chalice” showing how his infatuation has grown much deeper. In the scene where the Argumentation a form of Medicaid examples narrator is in the late priest’s house during the middle of the identity night, he states, “It was a dark rainy evening and there was no sound in the house….I heard the rain impinge upon a form of Medicaid examples, the earth, the identity conflict fine incessant needles of water playing in the sodden beds” (611).

The auditory image helps contribute to the drama. “There was no sound in the house”, but outside the narrator heard the benefits enhancing rain #8220;impinge upon identity, the earth#8221; with #8220;fine incessant needles of water#8221;. The choice of words in this line makes the rain seem almost as if it is hostile. This helps the Argumentation on TANF of Medicaid examples reader be able to “hear” the force and fury of the storm making the narrators emotions even more intense. Later in the story, the conflict narrator is in the second story of his house looking down upon his friends playing in the streets without him. On TANF A Form Essay Examples? The cries of conflict his friends reach him “weakened and indistinct”. This image brings about an impression that the boy now feels #8220;removed#8221; from his friends and their games, because he is caught up in his fantasy. Normally, he would be down there playing with them, but now his head is hildegard, filled with much more pressing thoughts.

They drown out the laughter and fun of his friends#8217; childish games. Identity Conflict? Finally, when the boy enters the stalls of the Bazaar, he finds nearly all of them to be closed. He states, “I recognized a silence like that which pervades a church after a service” (613). This image makes the Bazaar feel depressed or low-spirited, almost as if the narrator does not wish to benefits enhancing drugs, be in identity conflict, attendance. It stresses that he is tk mak, late and has missed the main events. Identity? It also seems to introduce a shift in hildegard e peplau, the boy#8217;s perspective. Identity Conflict? It seems as the boy enters the how are mountains created bazaar and conflict, notices this silence, the vainness of his fantasy slowly begins to how are, dawn on him. In “Araby” by James Joyce, the message of this short story is made clear by the depiction of conflict imagery; the pain that often comes when one encounters love in reality instead of its elevated form.

The narrator realizes as he enters the Bazaar that his obsession with his friend’s sister is senseless. He begins to reminisce on the times where he did nothing but think about her. He saw her as a pure girl as he had been taught in his church. While standing in the Bazaar, he begins to realize the hard ships of the world. Argumentation Of Medicaid Examples? He thinks of the girl from a worldly view and identity conflict, see’s the major difference in how are created, the way he was raised and identity, taught in his church. Is this the perfect essay for you? Save time and order Araby; A literary Analysis. essay editing for only $13.9 per here i love you pablo neruda, page. Top grades and quality guaranteed!

Relevant essay suggestions for Araby; A literary Analysis. Identity Conflict? As humans grow they pass through various stages of hildegard e peplau development, often some stages are never reached, when a new stage is successfully reached the identity conflict person has under gone some sort#8230; Lost in Love: A Comparison of #8220;At the Pitt-Rivers#8221; to #8220;Araby#8221; In both Penelope Lively#8217;s #8220;At the Pitt-Rivers#8221; and black, James Joyce#8217;s #8220;Araby#8221; the boy narrators have skewed views about love. Throughout his particular story however, each narrator realizes that his ideas#8230; Comparision Of Araby And Young Goodman Brown. Reality The two stories #8220;Araby#8221; and #8220;Young Goodman Brown#8221; have many points in identity, common as well as differences. These stories deal with the realization of benefits enhancing drugs growing up or realization of#8230; Araby And Eveline (Similarities In Theme #038; Plot) Eveline and Araby Both Eveline and identity, Araby were well written short stories by James Joyce.

Reading these two stories without performing any analysis or study, it would be improbable to#8230; Stream of consciousness greatly affects the Argumentation of Medicaid way an identity, author can present his story to his readers. The way that they can shift from here i love you pablo, topic to identity conflict, topic is (hamlet), incredible because it#8230; Short essay on identity, camparison of examples #8220;Araby#8221; and #8220;Young Goodman Brown#8221; The short stories #8220;Araby#8221; by James Joyce and identity conflict, #8220;Young Goodman Brown#8221; by Nathaniel Hawthorne are both stories about following the speaker to byzantium" represent change; however both characters change in conflict, very different ways. Organized religion imposes#8230;

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The history of accounting and the transition to capitalism in England. Part two evidence - Essay -United Kingdom History - R.A. Bryer. The history of accounting and the transition to capitalism in England. Part two: evidence$ Warwick Business School, University of Warwick, Coventry CV4 7AL, UK. An earlier paper (Part one) argued that to appreciate the identity conflict, social signi®cance of accounting today we must understand. its ideas and techniques as products and producers of history.

It explained the importance of Weber and Marx's theories of the transition to capitalism to historians of examples, accounting. Weber's use of accounting as an conflict, ideal-typical representation of e peplau, calculative mentalities enabled him to avoid economic determinism. However, he presupposed the conflict, appearance of the capitalist `spirit', and his understanding of modern accounting was inferior to gertrude (hamlet), Marx's. The paper argued that translating. Marx's theory into a history of accounting makes it testable. Identity Conflict? The theory includes class con?ict in trade and in agriculture, and calculative mentalities, as prime movers.

It says the enhancing, calculative mentality of modern capitalism, the maximization of the rate of return on capital employed in conflict production, emerged from the historical interaction of capitalistic mentalities in. agriculture and trade. From the middle of the sixteenth century landed and mercantile wealth pooled their capital in international trade. Following social con?ict culminating in the bourgeois revolution of the mid-seventeenth century, the e peplau, rate of return on capital became the identity conflict, dominant economic ethic. Hildegard? Capital from international trade ?owed back onto the. land, bringing with it the capitalistic rate of return mentality. Harnessing this to capitalistic farming produced the identity, modern capitalist mentality.

In this paper I argue that the history of how are mountains created, accounting during the English agricultural, commercial, and identity conflict, bourgeois revolutions, is consistent with this theory. The paper examines evidence from farmers' accounts from the six- teenth to the eighteenth century and gertrude, agricultural texts and literature, and evidence on merchant accounting from the sixteenth and seventeenth century. The centrepiece is a case study of the development of accounting in the English East India Company from 1600 to 1657. Identity? The paper concludes by outlining the importance of accounting history and the need for archival research. # 2000 Elsevier Science Ltd. All rights reserved. It has become more widely accepted over the last 20 years or so that we must understand the ideas and techniques of modern accounting, not as the. expression of an external economic reality, but as the historical product and producer of changing social realities (Burchell, Clubb, Hopwood, Hughes Nahapiet, 1980).1 Part one considered the Argumentation a form Essay, rele- vance to identity, historians of accounting of Weber and Marx's theories of the social history of modernity, the in which phrases the speaker represent himself?, appearance of modern capitalism (Bryer, in press).

It concluded that whereas Weber's idea of calculative mentality and its representation in. 0361-3682/00/$ - see front matter # 2000 Elsevier Science Ltd. Identity? All rights reserved. In Which Following Does The Speaker Represent Himself?? PI I : S0361-3682(99 )00033-1. Accounting, Organizations and Society 25 (2000) 327±381. $ I would like to thank Anthony Hopwood (Oxford), Marianne Pitts (Warwick) and identity conflict, particularly Roger Hulme for. helpful comments. I would also like to thank Christopher. Napier (Southampton) and Barbara Merino (North Texas) for.

helpful comments on the case study of the English East India. Company. I presented an earlier version as `Accounting for the. Bourgeois Revolution in the English East India Company, 1600±1657', at the Fifth Interdisciplinary Perspectives on.

Accounting, University of Manchester, July 1997. 1 For reviews of some of this work see, for e peplau, example, Carnegie. and Napier (1996); Napier (1989). accounting allowed him to identity conflict, avoid economic deter- minism, his neo-classical understanding of modern accounting undermined the attraction of of performance, his Pro- testant ethic theory. Part one argued that by bringing out the calculative mentality embedded in Marx's political economy, his theory of the tran- sition to capitalism also avoids determinism, and provides a richly realistic understanding of identity, modern accounting. That paper translated Marx's theory using accounting ideas. This revealed a two-step theory of transition from the feudal mentality to the capitalist mentality. First, the appearance of capitalistic mentalities in of performance farmers using wage labour and in merchants who socialise their capital.2 The mentalities of capitalistic farmers are formally indistinguishable from those of feudal lords ? both attempted to maximize consumable surplus (e.g. receipts minus payments). The vital contribu- tion of capitalistic merchants was their rate of identity, return mentality, initially still feudal surplus divided by the initial capital invested. Second, the historical interaction of these mentalities to produce the (hamlet), modern mentality of maximizing the rate of return on capital employed in production (Table 1). In this paper I support this interpretation of.

Marx's theory with evidence from the history of accounting during the agricultural, commercial and bourgeois revolutions. Conflict? We begin, where it all began for Marx, with the formal subsumption of free wage labour under capital in in which of the following phrases does of "sailing to byzantium" represent agriculture. Here, consistent with the prediction in Part one, the limited published evidence suggests that there was only a class of capitalistic farmers from the late ®fteenth century to the end of the identity conflict, sixteenth century. Although these farmers were assiduous employers of free wage labour, the calculative mentality signatured in their accounts remained feudal. We then turn to observe merchant accounting during the commercial revolution that began in the sixteenth century. (hamlet)? Marx's theory pre- dicts that feudal merchants only became capitalis- tic, signatured by their use of double-entry bookkeeping (DEB) to calculate the feudal rate of return on capital, when they socialised their capi- tal. Conflict? An analysis of Yamey's interventions in in which following of "sailing to byzantium" represent himself? the. `Weber±Sombart debate', and identity conflict, a detailed case study of changes in in which of the phrases does the speaker of "sailing represent the accounting system of the English East India Company (EIC) from 1600 to 1657, the identity, centrepiece of this paper, support this prediction. What was driving the development of the EIC's system of accounting were escalating socio-eco- nomic con?icts within the company mirroring con?icts in in which of the following to byzantium" represent himself? society.

Resolving these con?icts ulti- mately required a bourgeois revolution in identity Marx's sense. This abolished its feudal directorate and replaced them by modern managers, specialised wage workers accountable to on TANF Essay examples, a social capital.3. Given the identity, social and characters, economic importance of the EIC, this evidence is consistent with Marx's theory that a society-wide bourgeois revolution occurred in mid-seventeenth century England. Identity? This revolu- tion made the rate of return on capital the purpose of economic life, and, in Marx's theory, provided the essential ingredient for the emergence of mod- ern capitalism from capitalistic agriculture. Finally, the paper analyses available farmers' accounts and agricultural texts and literature from the seventeenth and eighteenth centuries. It argues that the evidence available is of the the speaker of "sailing represent consistent with Marx's view that the capitalist mentality began to spread in agriculture from the late seventeenth century.

In the concluding remarks I emphasise the potential importance of the history of accounting for understanding modern society and modern accounting, and outline some opportu- nities for archival research. 1. Accounting for formal subsumption in conflict agriculture. In the middle of the fourteenth century the population of hildegard, England, as elsewhere in Europe, was in steep decline and identity, so was the income of the lords. Given the scarcity of tenants, rents fell and many feudal services became money payments or ceased. This was the golden age of the English peasant, until the hildegard, population began to rise from. 2 When limited groups of individuals pool their capital it is.

socialised, for example, in partnerships. 3 When an investing society pools its capital it becomes. social, for example, in listed joint-stock companies with limited. liability (Bryer, 1993b, 1997). Whereas social capital is freely. transferable between members of an investing society, social- ised capital is not. 328 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.

the middle of the ®fteenth century. In some areas, particularly the Midlands where loss of population was severe, lords began to conflict, lease whole villages (sometimes clearing any remaining tenants) to relatively large farmers, often former bailiˆs, etc., mainly for enclosed cattle and sheep farming employing wage labour (Fryde, 1996). Historians have often seen these ®fteenth and sixteenth cen- tury farmers as capitalists, but the signatures revealed by the evidence available on mountains their accounts say otherwise. Conflict? For example, Dyer asks whether, ``on the basis. of the strict de®nition of capitalism as a system of benefits, productive relations, can anyone in ®fteenth- century England be described as a capitalist?'' (Dyer, 1991, p. Identity? 10). Dyer says he means Marx's de®nitions of the social relations of production, preferred to other de®nitions of capitalism because of its ``precision'' (Dyer, p. 2). He gives ®ve rea- sons for describing Roger Heritage, from Burton Dassett in Warwickshire ``as a capitalist'' (Dyer, p. 11). None of them derive from Marx's de®ni- tion of the productive relations of capitalism, the distinctive method of extracting surplus value sig- natured by its distinctive methods of accounting. Of Medicaid? Dyer's ®ve reasons are: the large size of Heritage's farm (500 acres); his large labour force; produc- tion for the market; investment in buildings and equipment; and his status as a yeoman.

However, some thirteenth century lords had large farms, employed large labour forces, produced for the market, and ``invested'' in buildings and equip- ment. This leaves the diˆerence that the lords were not yeomen, and Dyer's implicit view that yeomen were capitalists. Dyer recognises that to be a capitalist Roger Heritage must have a ``business- like outlook'', but he does de®ne what this means. Conflict? Like Weber, he presumes this outlook because Heritage continuously made a ``pro®t''. ``He could never have made a success of 15 years and more as. a demesne lessee without the mental equipment that enabled him to invest, employ labour, and sell at a pro®t'' (Dyer, p. 15). Although Dyer also does not de®ne pro®t, he. appears to mean Marx's feudal surplus: ``Heritage was able to make only limited pro®ts.

After he had paid his rent, servants' wages, and repairs of buildings and equipment he would have been for- tunate to have made as much as ?10 in cash for himself' (Dyer, 1991, p. 12).4 In Dyer's mind, pro®t seems to mean cash ?ow, the monetised version of Marx's idea of feudal surplus. Dyer does not consider how Heritage might have accounted for his expenditure on buildings and equipment. Characters? He does not ask whether Heritage charged capitalist depreciation or saw them as feudal expenditures reducing consumable surplus, a vital distinction as we shall see in the ®nal section. Identity? However, on Argumentation on TANF a form Essay examples the basis of conflict, ``Some calculations. . . of Brome's pro®t from fattening cattle on the pastures at Baddesley'' in Warwick- shire in 1445, it seems John Brome's view of `capital investment', and apparently Dyer's, was feudal to the core. ``As a middleman, Brome was achieving. . Of Performance Enhancing Drugs? . Identity Conflict? a pro®t margin of. . . 30% of the pur- chase price; once the expensive task of putting the in which the speaker of "sailing represent himself?, enclosures in order had been completed, little capital cost was incurred. The animals do not seem to have been kept indoors. . . so that there was no need for expenditure on buildings'' (Dyer, 1972, p. 9). In other words, Dyer seems to be say- ing that Brome made a large pro®t margin because he had little capital expenditure to incur. Cer- tainly, by identity Dyer's criteria, Brome shows every sign of having been a capitalist.

4 Roger Heritage's accounts do not appear to have survived. Dyer works from an inventory compiled at Heritage's death, and his ®gures are hypothetical. Accounting signatures of the transition. Calculative mentality Feudal Capitalistic Capitalist. Accounting signature Consumable surplus (CS) CS. R.A.

Bryer / Accounting, Organizations and Society 25 (2000) 327±381 329. In some ways the management of the manor seems to have been advanced. Created? . .. [:] the layout of the lands, with their enclosures and pre- dominant use as pasture and meadow, the willingness to invest capital in identity conflict the improve- ment of land. . ., the reliance on urban mar- kets for the purchase and sale of the cattle that provided the main source of pro®t, and the use of wage labour for all agricultural and (hamlet), industrial operations (Dyer, 1972, p. 11). Dyer cautions that ``the `advanced' commercial element. . . should not be overstressed''. Conflict? However, his complaint of characters, Brome's bailiˆ's accounts is identity conflict not that they fail to distinguish between capital and revenue expenditures, but that they mix up manor and non-manor incomes and expenditures. The bailiˆ accounts were not designed to allow a calculation of pro®ts, either by con- temporaries or by 20th-century historians. They include `foreign' receipts and expendi- tures unconnected with the economy of the gertrude, manor itself, and items of domestic and agri- cultural expenditure are inextricably mingled, so that any calculations made from them are hazardous (Dyer, 1972, pp. 11, 10). It does not occur to Dyer that Brome designed his bailiˆ's accounts to calculate Marx's feudal surplus. The accounts of Roger Heritage's successor in.

the sixteenth century, and identity conflict, those of other sixteenth century farmers, also reveal the feudal mentality. In 1541 Peter Temple married the widow of a form of Medicaid, Thomas Heritage, his cousin, and took over the lease of the conflict, pasture land in hildegard Burton Dassett. His calculative mentality is identity immediately signatured by the fact that ``Peter recorded every detail of his farming and personal income and expenditure'' from 1541 to 1555 (Alcock, 1981, Preface). His cattle accounts consist of expenditures on cattle pur- chases and associated expenses, and gertrude, receipts from their sale, the net of which Alcock correctly. summarises as `Net cash pro®t' (Alcock, Table 2.2). An identical structure underlies his sheep accounts and wool-dealing accounts. Peter Temple also became the bailiˆ for the property of the owner of his farm at Burton Dassett, and identity, his bai- liˆ's accounts are, naturally, charge and dis- charge.5 The same feudal signature shines through the accounts of the farm of the manor of hildegard, Exton, Hampshire, for conflict, 1558±1560, notwithstanding Zell's view that they ``show. . . a sizeable, capitalist farming business'' (Zell, 1979, p. 123). The feudal mentality shows ®rst in the physical idea of `capi- tal' maintenance. As Zell says, ``The method of calculation used in the ®rst set of accounts is intended to black, show how far the occupant main- tained the stock and corn at or below the level it was when he began his occupancy'' (Zell, p. 123).6.

Second, although called pro®t, the surplus is feu- dal: ``The second account is of money income and cash expenditure during the two year period'' (Zell, p. 122). We ®nd an identity conflict, identical feudal signature in the sixteenth century Norfolk shepherds' and sheep reeves' accounts analysed by Allison. These are also income and expenditure accounts. Sig- ni®cantly, annual pro®t was after `capital' expen- diture. Phrases The Speaker Of "sailing To Byzantium" Represent? As Allison puts it, ``Heavy expenditure on fresh stock accounts for identity conflict, the small pro®t in 1544±6 and more than counter-balanced the doubling of wool prices in 1548±9'' (Allison, 1958, p. 111). In short, this limited evidence suggests that from. the late ®fteenth century free wage labour was only formally subsumed and the farmers were only capitalistic. In Marx's theory, the formal sub- sumption of labour in agriculture is one starting point of the transition. The other is the commer- cial revolution leading to the bourgeois revolution that abolishes the feudal domination of overseas trade. To understand developments in accounting during the phrases does to byzantium" represent himself?, commercial revolution, and conflict, the tran- sitional signatures they provide us, we must ®rst understand this revolution and characters, its outcome as a process of class struggle within feudalism, as the struggle for the freedom of socialised capital in overseas trade.

5 Accounts produced by Thomas Heritage have survived. from 1532 to 1540. Although described as ``technically poor, with only a rudimentary approach'' (Alcock, 1981, p. 112), the. preoccupation of these accounts is receipts and expenditures. 6 The accounts were for identity, a legal case claiming a breach of the.

terms of a will specifying the maintenance of the `level' of stock. on the farm, the numbers of sheep, etc. 330 R.A. Bryer / Accounting, Organizations and how are mountains, Society 25 (2000) 327±381. 2. Conflict? The English commercial revolution.

From the fourteenth century, freedom from feudal domination of the major cities in northern Italy allowed the free ?ow of Argumentation on TANF a form of Medicaid Essay, capital in inter- national trade. By the ®fteenth century, Italian merchants socialised their capital in forms approaching the modern joint-stock company (Ball, 1977, p. 25). In England, where feudalism retained its grip, the development of conflict, merchant capital was at (hamlet) ®rst tightly controlled by the gild merchant. Gild merchants allowed capital almost no freedom to socialise. As Scott says, the gild system ``acted as a check on conflict the extension of partnership. . . [;] there were immense obstacles to the association of capitals owned by diˆerent persons. . Hildegard? . [and] a tendency, during the period the gild merchant was most ?ourishing, to separate capital into what might be called watertight compartments'' (Scott, 1951, vol. Conflict? 1, p. 6). In the ®fteenth century, the black, principle of any gild mem- ber's right to share in the purchase of a fellow member ? the only way capital could have an independent existence ? was ``widened, and the gild appointed certain o?cials to make [joint]. . . purchase[s] on behalf of the identity, gild and they sub- divided it amongst the in which of "sailing to byzantium" represent himself?, members'' (Scott, vol. 1, p. 8). However, even in the fourteenth century the craft gilds and companies of merchants were eclipsing the gild merchants, particularly towards the identity conflict, end of the century and the early years of the next. This period marks the ``beginnings of the regulated company for foreign trade'' (Scott, vol.

1, p. 8). These companies ®rmly repressed the freedom of capital. Throughout the ®fteenth and sixteenth centuries, exports of wool cloth domi- nated English overseas trade. This was the strict preserve of the Merchant Adventurers, dominated by a small number of wealthy London merchants who, with the support of the Crown, regulate the business to reap rich monopoly pro®ts (Brenner, 1993, pp. 54±55; Hilton, 1976, p. 26). The orga- nisation of the regulated company ``in many directions approached that of the early joint-stock enterprise''. Of Medicaid? Nevertheless, ``once these bodies had been organized and were able to enforce their rules, the commenda could not ?ourish'', and their apprenticeship requirements ``tended to conflict, limit. partnership'' (Scott, vol. 1, pp. 10±11).

Most over- seas trade was in the ``hands of merchants operat- ing entirely on their own account, or with one or two partners, who were often related to them by blood or marriage'' (Clay, 1984, vol. 2, p. 191). The history of how capital came to black, win its free- dom from feudal hegemony in overseas trade is, ®rst, the history of the appearance of free capital in joint-stock companies for exploration and pri- vateering from the identity, mid-sixteenth century. This history ends with feudal domination of the lucra- tive Eastern trade that socialised capital had opened by the elite drawn from the Levant and East India Companies. This, we shall see, shows clearly in the signature in surviving accounts of the mountains created, merchant elite from the identity, ®fteenth to the mid- seventeenth century who, even when they use DEB, do so in a thoroughly feudal manner. Sec- ond, it is the history of the enhancing drugs, appearance and devel- opment of socialised capital in the colonial trades, abandoned by feudal merchant capital, and the emergence of a new social class of identity conflict, merchants drawn from the middling orders, with distinct capitalistic mentalities. This class Brenner (1993) dubs the `new merchants'.

It plays a vital role in enhancing the seventeenth century con?icts and in the EIC where the bourgeois revolution that the identity conflict, new mer- chants help to carry through, secures freedom for socialised and social capital in a form the Eastern trades. Although the early joint stock company ``repre- sents an identity, important innovation which played a key role in the geographical expansion of English overseas trade'' (Clay, 1984, vol. 2, p. 194), it did not lead directly to modern capitalism. For the merchant elite who provided most of the ®nance, they were only black characters necessary vehicles for exploration. Feudally regulated companies rapidly took over the trades the joint stock companies opened for the bene®t of a few. However, the early joint-stock companies played a vital role as a crucible in which the calculative mentalities of the merchant and the feudal lord could begin to fuse into the outlook of modern capitalism. While merchant capital predominated, ``one-third of the member- ship and almost one ®fth of the capital of the companies established between 1575 and 1630 was non-mercantile, coming mostly from landowners'' (Clay, vol.

2, p. 194). R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 331. 2.1. The struggle for freedom for capital in overseas trade. In 1490 the ®rst cargoes of pepper and spices reached Lisbon directly from India. The western route to the ``Indies'' was discovered in 1492. In 1493 a Papal Bull gave exclusive rights over the spoils of their discoveries to Portugal and Spain.

English merchants with crown backing began to search for conflict, a northeast or northwest passage to `Cathay' to avoid con?ict and ®nd a shorter route (Hunter, 1899, vol. 1, pp. 186±195). To ®nance these voyages required joint stock companies (Scott, 1951, vol. 1, p. 17). Long ocean-going voyages demanded expensive ?eets of large, heavily armed vessels and there were long delays in realising the capital and great risks (Davis, 1967, p. 12).

Fruitless voyages in search of the northeast. passage occurred in 1498, 1500, 1502, 1527 and in which of the following represent, 1536. Identity? In 1551 London merchants promoted a company to ®nance the Chancellor±Willoughby expedition that also sought a northeast passage free from Portuguese interference. This was the black characters, ®rst of the ``great English joint-stock companies for foreign trade'' with an conflict, initial membership of over 200 (Clay, vol. 2, pp. 193±194; Scott, 1951, vol.

2, pp. A Form Essay Examples? 36, 39). It was, in identity eˆect, the ®rst English East India Company (Hunter, 1899, vol. 1, pp. 195±199). Although the Chancellor±Willoughby expedition discovered no northeastern passage, one of the three ships survived to land at created Arch- angel and negotiated access to valuable Russian commodities. In 1555 the Merchant Staplers and Merchant Adventurers predominated. These mer- chants obtained a charter establishing what became known as the Russia Company (or the Muscovy Company), with a monopoly of trade with Russia (Ball, 1977, p. 41; Scott, vol.

2, p. 38). By 1566 ``invasions of the charter become fre- quent'', and the company applied to Parliament to have its privileges con®rmed and tightened. By 1586 its membership in a reconstituted company had fallen to 12 (Scott, vol. Conflict? 2, pp. 41, 42, 48). The monopoly survived an attack in Parliament in 1604 to go on to claim monopolies in whaling and following does the speaker himself?, the Greenland trade, and to earn ``handsome pro®ts'' for its owners (Scott, vol. Conflict? 2, p. 64). As Ball. says, ``The Company increasingly resembled a Regulated Company, though it remained formally a joint-stock company until around 1620'' (Ball, p. 42). From the 1530s several English merchants. began to strive peacefully for a slice of the trade in e peplau commodities from the East and identity conflict, West, but con?ict with the Spanish and Portuguese was inevitable (Andrews, 1964, p. 11; Hunter, 1899, vol.

1, p. 207). Although privateering under French licences had already begun under Mary, with the ``accession of the Protestant princess [Elizabeth] in hildegard e peplau 1558 a host of identity conflict, projectors appeared'' (Hunter, vol. 1, p. 202), oˆering schemes to ®nd the northwest passage, potentially challenging Spain's claim to America. Some challenged Portugal and Spain to the South. A series of African voyages terminated in 1562 when John Hawkins, unwilling to wait for favourable political relations between England and hildegard e peplau, Spain, ``seized 300 negroes by force and shipped them to Spanish plantations. This expedi- tion was pro®table, and two others were under- taken in 1564 and 1567'' (Scott, 1951, vol. 1, p. 34).7 Others followed. After seizures by the Portuguese in Guinea and by the Spanish in the West Indies, in the late 1560s ``the Hawkinses, Fenners and Winters pursued their private war with Spain and urged an aggressive, anti-Spanish policy for the nation'' (Andrews, 1964, p. 13). Conflict? Anglo-Spanish con?ict disrupted Spanish trade from 1569 to 1573, following which the London merchants trading there sought a monopoly char- ter (Brenner, 1993, p. 15). However, the greatest of these privateering ventures again disrupted this trade. ``From the black, return of Drake's expedition of 1577±78, English privateering increased, both in identity conflict numbers of of Medicaid Essay, voyages and in the size of identity conflict, each ven- ture'' (Scott, vol. l, p. 85). The Spanish occupation of Portugal in 1580 also disrupted the benefits enhancing drugs, Antwerp entrepot, until then the main source of Eastern commodities for English merchants.

There was public discussion of the danger of allowing the Spanish to dominate the identity conflict, western Mediterranean and Indian seas. In 1580 ``divers London traders petitioned the Council for Elizabeth's consent to. 7 Privateering under English licence also began in 1562. (Andrews, 1964, p. 16). 332 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.

an expedition direct to India'' (Hunter, vol. 1, pp. 210, 225). English and Dutch merchants had begun to e peplau, obtain supplies through the Mediterra- nean in the 1570s. In 1580±81 twelve investors, the majority of whom were Muscovy and Spanish Company members, formed the Turkish Company as a joint-stock that obtained a charter with a monopoly. In 1583 many of the identity, same members chartered the Venice Company in the same way and for the same purpose (Andrews, 1964, p. 14; Brenner, 1993, pp. 17±18).8 These trades ``begin to (hamlet), yield quite sizable pro®ts. . . [and] a relative handful of merchants quickly succeeded in conflict monopolizing them'' (Brenner, p. 53). By 1585 a series of mono- polies divided nearly all English trade with Europe and the Mediterranean between them (Clay, 1984, vol. 2, pp. 197±198).

After the defeat of the Span- ish Armada in 1588, the same feudal merchants took control of the Eastern trades by extending the scope of black characters, Turkey Company's charter to conflict, India (Brenner, p. 18).9 This provided the feudal foun- dation for the EIC, and the source of the hildegard e peplau, seven- teenth century con?icts between its directorate and the generality of its investors and others promot- ing the freedom of capital in overseas trade. An early example of this con?ict, where socialised capital pressed against the limits of feudal control, was the Spanish trade, the major early source of Eastern commodities by both peaceful and violent means. The Spanish Company's charter of 1577 barred. all but its members from trade with Spain. How- ever, with the conflict, outbreak of the Argumentation on TANF a form Essay, Spanish sea war from the summer of 1585, the identity conflict, charter lapsed. From then to the early years of the seventeenth century, with or without o?cial letters of reprisal,

``hundreds of private expeditions were organised for plunder; merchantmen on trading voyages were also expected to black characters, take prizes when oppor- tunity oˆered; promoters of colonisation, exploration of identity conflict, new trade routes usually authorised their commanders to do likewise'' (Andrews, 1964, p. 4). For 20 years or so, privateering was a major English maritime activity. ``[H]undreds upon a form, hun- dreds of Spanish and Portuguese merchantmen surrendered to English privateers'', with the prize goods captured accounting for 10±15% of Eng- land's total imports (Andrews, 1964, pp. 21, 124, 128). Of necessity, such adventures socialised their capital in varying degrees, with the elite socialising the identity, least. The ships, equipment and provisions for a voyage were normally supplied by characters a variety of individuals. Most of the principal adventurers were shipowners. Identity? . . [with up to] eight part- owners. But the number of investors in a single-ship venture was often much greater. On TANF Of Medicaid? Small contributions of money, victuals and other provisions to the value of a few pounds each were common in the smaller enterprises, and these investors would often be seamen or local tradesmen. . .. Identity Conflict? A wide distribution of shares was probably less typical of the Argumentation on TANF Essay examples, larger sort of expedition (Andrews, 1964, p. Conflict? 46).

The need for socialised capital to minimize the risk was the clear lesson from the privateering ventures both before and benefits of performance drugs, after the defeat of the Armada. In both series there is the common element that all of them, of conflict, which there is any record, were conducted by phrases does of "sailing represent joint stock companies. This plan had many advantages. Financially, it enabled the investor to distribute, and identity conflict, so minimize the risk of hazardous enterprise. Hildegard E Peplau? Suppose, for identity, instance, a capitalist [sic] was prepared to adventure ?2000 in privateering, he could only ®t out one ship of about 200 tons or two smaller ones.

His expedition might be too weak to make any captures of importance, or he might be sunk by the Spaniards. If, on the other hand, he joined in. 8 In 1582 even the usually cautious Muscovy Company. ®nanced a southern trading voyage. 9 As Hunter says, defeat of the Spanish at sea was the cul- mination of a ``life-and-death struggle. Mountains? fought out, not only by. royal ?eets and armies alone, but also by merchants'' (Hunter,

1899, vol. Identity? 1, p. 225). Although the hildegard e peplau, Spanish merchants did not. want war with Spain, when the sea war broke out they ``became. the chief force behind the conflict, privateering war'' (Andrews, 1964, p. 15). Hildegard E Peplau? ``In 1585. . . Conflict? [a] bellicose alliance of revengeful traders and. rapacious gentry gained the adhesion of a powerful body of. merchants, and the social force which was to dominate the benefits of performance, sea. war reached its full shape'' (Andrews, 1964, p. 18).

R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 333. several larger expeditions, even if one were a total failure, he had every prospect of obtaining handsome pro®ts from his shares in the others (Scott, 1951, vol. 1, p. 73). Exploration and privateering also provided an arena to begin forging the modern capitalist men- tality. These voyages pooled capital accumulated in agriculture and trade. As Scott says, ``Even at the inception it is noticeable that it possessed a very large non-mercantile element. . . persons engaged in other branches of commerce, those who had retired from industry, gentlemen and others. . Identity? . [creating] the of performance enhancing drugs, union of these in one body with the mercantile classes'' (Scott, 1951, vol. 1, pp. 443±444). Andrews wraps up the non-mercan- tile element as `the gentry', all those with incomes derived from the identity conflict, land, whether directly or indir- ectly. He says there were ``two aspects of English maritime ambition which tended to lead to con?ict with Spain: the one mercantile, the other pred- atory; the drive for merchants to how are created, extend trade, and the drive of the gentry for identity, plunder.

The two trends, never entirely unconnected, were fused into one by the course of events'' (Andrews 1964, pp. Characters? 10±11). In Marx's view, this course of events was part of the primitive (initial) accumulation of identity conflict, capital. From his perspective it is not surprising that the wealthy and middling landed ``gentry took the lead, especially the on TANF of Medicaid examples, west country families connected with the sea. . . Identity? transform[ing] the petty Channel roving of the earlier years into the oceanic ventures of the seventies and eighties, fusing into hildegard e peplau, one diversi®ed movement the ambitions of plun- derers and traders'' (Andrews, 1964, p. 16).10. Nevertheless, for the merchant elite socialised capital was only a temporary expedient. They were the biggest investors, ``and among the merchants a comparatively small body of conflict, magnates, mainly Londoners, dominated the ®eld'' (Andrews, 1964, p. 100).

The `professionals', those who made money at privateering, worked with the London syndicates. These Londoners, leading merchants of the City, in ``dominat[ing] the whole business of sea-plunder, collaborating with each other, ®nan- cing amateurs like Cumberland, working hand in glove with the professional seamen, buying up prize cargoes'', displayed some of the ®nest quali- ties of the modern capitalist mentality. Characters? However, when they had made their pile, they showed their mentality was feudal to its roots. ``[I]n their old age they stood among a great community of mag- nates'', and when they retired as feudal lords of overseas trade their new wealth ``over?owed into land purchases, mortgages and organised bene- faction on an unprecedented scale'' (Andrews, p. 122). At the end of the sixteenth century the powerful feudal interests of the London merchants dominated the Eastern trade (Andrews, pp. 147, 228, 230). The capital they accumulated launched the EIC, for England a venture of unprecedented scale and risk. It was no coincidence that major investors were members of the Turkey and Venice companies.

These merchants had built armed ?eets to engage in highly pro®table privateering against Spain during the identity, 1580s and benefits of performance enhancing drugs, 1590s, and to sell the conflict, proceeds (usually commodities) around the Mediterranean. The capital they accumulated built the ships used for the ®rst EIC voyages at the turn of the mountains created, century (Brenner, 1993, p. 48). By its renewed charter of 1592 the Levant. Company was only conflict 53 persons, and 20 others chosen at the Company's discretion on Argumentation on TANF examples payment of hefty admission fee of ?135. It monopolised the currants trade and conflict, the trade sourced by the over- land route from the East.

Although initially formed as a joint stock company, by 1598 it oper- ated as a regulated company (Ball, 1977, p. 43), dominated by an even smaller number of now fabulously wealthy, interlocking families (Brenner, 1993, p. 75). Key to maintaining their monopoly and wealth was the restriction of the trade to (hamlet), `mere' merchants ? those with no other occupa- tion. City shopkeepers and ships' captains and others with an interest in identity conflict the trade resented this rule. In 1606 Parliament was dominated by capi- talistic gentry, many of whom had invested in joint stock companies and would again. It withdrew the. 10 Not surprisingly because in Marx's theory, and in fact, a. growing section of the gentry was accumulating capital by.

`primitive' means. That is, coercively, as they had since the mountains created, end. of the identity, ®fteenth century, either as capitalistic farmers promoting. enclosures, or as landlords drawing increasing rents from. growing cash surpluses, particularly from corn production, in. the later sixteenth century (e.g. Coleman, 1977, p. 44). 334 R.A. Bryer / Accounting, Organizations and hildegard, Society 25 (2000) 327±381. Spanish Company's charter and identity, socialised capital ?ooded in. Of The Following The Speaker To Byzantium"? However, as Clay says, the fact that the remaining regulated companies ``deliberately excluded some, or even many, of those who wished to conflict, participate in the trade. . . naturally caused some discontent. . . [which] surfaced strongly in parliamentary criticism of trade monopolies at the beginning of benefits enhancing drugs, James I's reign'' (Clays, 1984, vol.

2, p. 199). Predictably, it was the new mer- chants from the conflict, provincial ports who ``were no longer willing to tolerate restrictions. . . when their maintenance appeared to be motivated mainly by Argumentation on TANF of Medicaid a determination to deprive them of a full share in the coming prosperity'' (Clay, vol. Identity? 2, p. 199). Of The Following Phrases Does The Speaker Of "sailing Represent Himself?? The loss of the Spanish Company to the feudal elite was slight. The focus was now turning to the Far East and the Eastern Mediterranean where, with vigorous court backing, the Levant traders retained their mere merchant status, and the EIC obtained a monopoly of Far Eastern trades. Conflict? This display of hildegard, feudal power retained the basis for the class con?ict that intensi®ed and ultimately pro- voked the conflict, bourgeois revolution in the EIC in the mid-seventeenth century, and the overthrow of black, its London merchant elite.

Up to 1625, trade with Spain was the only sector. of overseas commerce open to London's trades- men and ships' captains. After 1625, new mer- chants ?ourished in the rapidly expanding trade with Virginia and the West Indies, ®rst in conflict tobacco and (hamlet), then sugar. These areas, where commerce and production mixed, became breeding grounds for this new class of merchants. This was particularly so for identity conflict, the group who became top colonial traders. Enhancing Drugs? Partnerships and family ties closely link this group, and identity, it will ``constitute an important underlying basis for the political and ideological struggles in London during the Civil War'' (Brenner, 1993, pp. 89, 114).

The merchant elite backed early eˆorts at colonisation through their favourite vehicle, the privileged company. However, their unwillingness to invest in production and wait for returns led them to abandon colonial development and trade. This marked diˆerence between the mentalities of the feudal elite and the new merchants is con- sistent with Marx's theory that the of performance enhancing drugs, modern capitalist calculative mentality emerged from the fusion of the mentalities of socialised merchant. capital and identity conflict, formally capitalistic production. These mentalities could, and did, mingle ``in plantation development in early Virginia, [where] the gertrude (hamlet), distinc- tion between merchant and identity conflict, planter tended to be blurred: merchants took up plantations, planters became merchants, and all sorts of merchant- planter relationships were formed. . . especially. . . at the top level of society, for in order to market large amounts of tobacco, it was generally neces- sary to combine plantation ownership with trade'' (Brenner, 1993, p. 116).

The same was true in the Caribbean from the gertrude, later 1620s when the English began colonising, and by the 1640s sugar planta- tions and the triangular trades (sugar, slaves, pro- visions) were founded on capital socialised in various forms. Again, the capital is a mixture of mercantile and agricultural elements (Brenner, p. 162 see also, p. 160). Predictably, while English planters on Barbados learn their sugar growing and sugar making from the identity, Portuguese in gertrude Brazil, they do not copy the strictly feudal Portuguese social relations of production. ``In Brazil, the sen- hor de engenho, or lord of the mill, was, as his name implies, a grandiose manor lord'' (Dunn, 1973, p. 46). By contrast, the English planters, originally from peasant farming stock, ``were more clearly capitalistic. . . [as their] prime goal was to make money, not to identity, become seigneurs''. At ®rst they employed indentured wage-labour (progres- sively replaced with slaves by 1660). They oper- ated in ``partnerships between two, three or four men'', usually with one (or more) running the plantation and another (or others) selling the sugar in Europe and sending out supplies (Dunn, pp. 64±65). Also consistent with Marx's theory, the elite group of planters who emerged from the mid-seventeenth century as the sugar market takes oˆ, ``seem to have commercial backgrounds in England. Of Performance Enhancing Drugs? . Identity? . a high percentage. . . [coming] from enhancing drugs English merchant families that had previously invested in overseas trading companies or priva- teering ventures'', including the ubiquitous younger sons of the gentry. The same pattern is evident in Virginia (Dunn, pp.

58, 78). This is the context in which to understand the. history of accounting during the commercial revolution of the sixteenth and identity conflict, seventeenth cen- turies. There was a ?owering of socialised capital. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 335. in exploration and privateering. Hildegard E Peplau? There was feudal domination of the most lucrative Eastern trades, leaving North America and identity, the Caribbean as nur- series `beyond the line' in which the continued mingling of socialised merchant capital and pro- duction fostered the capitalist mentality.11 As Brenner (1993) has shown, these arenas of endea- vour provide an important economic and social foundation for challenging the feudal control of overseas trade and the ultimate victory of these new merchants in the bourgeois revolution. The wealthiest of these merchant-planters return their accumulated capital to England. There, according to Marx's theory, with other capital generated with socialised and social capital in hildegard trade, it buys land and fosters the real subsumption of labour. In Part one we saw that some historians believe.

that merchants were inherently capitalists. In the following section we examine the conflict, available evi- dence on the use of DEB in England during the commercial revolution. This is consistent with the benefits drugs, implication of Marx's theory that the great Lon- don merchants who dominated overseas com- merce during the sixteenth and early seventeenth century were feudal in their calculative mentality. Very few used DEB, and those that did show little or no interest in using it to calculate the rate of return on capital. They use DEB to calculate feudal surplus. This conclusion casts a critical light on Yamey's `Weber±Sombart' thesis that mere use of DEB indicates the existence of modern capital- ism, but it also questions Yamey's view that this evidence shows DEB was irrelevant to its devel- opment.12 Evidence from Grassby (1969) suggests that only merchants with experience of socialised capital used DEB capitalistically. 2.2. Conflict? Accounting for the English commercial revolution. An unresolved puzzle for historians of account- ing is that although in Britain ``the period of commercial capitalism [sic]. . Hildegard? . stretched from the beginning of the sixteenth century'', ``the use of double entry [only] became more widespread with the growth of trade during the seventeenth cen- tury'', but it was only common from the late eighteenth (Edwards, 1989, pp.

56, 11, 57). Marx's theory of the transition can explain this. Identity? English merchants did not often use DEB in the sixteenth and even early seventeenth centuries because they did not often socialise their capital. Marx's theory says we should only expect the capitalistic sig- nature, the use of DEB to calculate the rate of return, for socialised capital. Black Characters? The early exploration and privateering companies socialised their capi- tal. Did these companies use DEB? Unfortunately no privateering or exploration company accounts appear to have survived (Andrews, 1964, p. 46; Scott, 1951).13 What is available are the ®rst text- books on DEB, and conflict, a small number of studies of sixteenth and seventeenth century merchants' accounts. Both sources are consistent with Marx's theory. Books on double-entry in English appear as the. commercial revolution begins. The ®rst is Hugh Oldcastle's `A Pro®table Treatyce' in phrases the speaker of "sailing 1534.

The English translation of Ympyn's `A Notable and very Excellente Woorke' appeared in 1547; James Peele's `The Manner and forme of how to kepe a perfecte Reconying, etc.' in 1553, and `Pathe-way to perfectness' in 1569; and John Weddington's `Breˆe Instruction' in conflict 1567. Characters? Mellis reprinted and elaborated Oldcastle in 1588. All these closely follow Luca Paciolo's pioneering publication on. 11 In the sixteenth and seventeenth century to avoid constant. con?ict at home over disputed `rights' in the Americas, the. European powers drew an imaginary line down the middle of. the Atlantic. Beyond the western side of this line the normal. rules of identity conflict, social conduct no longer held (Dunn, 1973). 12 Recall that while Sombart naively claims DEB signatures. modern capitalism, Weber did not make this error.

Although. Yamey sweeps up Weber with Sombart, we shall see his. unconscious agreement with Weber's mistaken neo-classical. understanding of the role of how are created, modern accounting undermines his. 13 While some later seventeenth century and eighteenth. century Jamaican `crop accounts' survive (Sheridan, 1965, p. 294; Pares, 1960), and ``There are some excellent estate records. of seventeenth-century sugar plantations'' (Dunn, 1973, p. xvi), neither published analyses nor examples appear to exist. Although the conflict, calculative mentality revealed in the surviving. accounts of West Indian and the North American new mer-

chants and colonisers is an of the phrases does of "sailing, important topic for future research, the case study of the EIC indicates their capitalistic calculative. attitudes and accounting preferences. 336 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. DEB in identity 1494 designed to instruct merchants. A possible cause of this sudden interest in teaching, writing and selling books on DEB in England is that, as capital becomes socialised in exploratory and enhancing drugs, privateering ventures, it begins to obey the identity, basic social law of an equal return for equal capital. For example, with the expeditions of how are, Frobisher, Drake, Cavendish and others there is, as Scott says, ``an advance in conflict the manner in deal- ing with the capital employed'' (Scott, 1951, vol.

1, p. 75). Before this advance, goods ``were dealt with on the basis of a [®xed] share in the pro®ts, whereas subsequently ships or commodities were valued and become part of the capital. In 1561 Elizabeth lent ships to join the voyage to of the following does to byzantium" represent, Africa. Her compensation was a ®xed share of the pro®t. In 1577, again on subscribing to Frobisher's sec- ond voyage, a very careful and minute valuation was made, and `shares in the stock' given her accordingly'' (Scott, vol. Identity? l, p. 75, emphasis added). A broad socialised capital formed by characters investors from the highest levels of society eagerly sup- ported Frobisher's second voyage in search of gold.14 In Drake's strategic West Indies raid in 1585 Elizabeth supplied two ships and identity, ?10,000, giving her ``an investment o?cially assessed at ?20,000 in a total stock of ?60,400'' (Andrews, 1964, p. Of The Phrases The Speaker Of "sailing To Byzantium" Represent? 5). Drake's ?eets sailed in 1587, 1589, and 1595 on a similar basis. Identity? While in Andrews' description of the division of prizes there are clear feudal elements, it also reveals the e peplau, operation of the fundamental law of conflict, socialised capital. ``At the (hamlet), end of the conflict, voyage what was in fact a `terminable joint stock' would be wound up by the apportioning of the prize goods. The Lord Admiral was entitled to a tenth, and the queen to her. A Form Of Medicaid Essay? . . Identity? ®ve per cent; of the phrases to byzantium" himself?, remainder one-third was supposed to go to the owners of the ships, one-third to the victuallers and one-third to the crew.

The owners and victual- lers would divide their part of the proceeds as shareholders'' (Andrews, p. Conflict? 46, emphasis added). Whether any of these ventures used DEB to cal- culate the rate of return on capital is unknown. Certainly, all the early textbook writers recognised the potential demand for hildegard, double-entry by identity socia- lised capitals. [D]uring the sixteenth to eighteenth centuries, there did exist in England a number of black characters, part- nerships and joint stock companies in which the assets of several individuals were placed either under the identity conflict, control and management of one body of black characters, administrators or under one partner or manager. These organizations, most of which were on a temporary basis, presented a need for a system of accounting that could provide relevant, organized, and conflict, impartial information in situations where ownership and management were separated. All the authors during this period recognized this and devoted special sections of their books to the problems of hildegard, `company accounts' (Winjum, 1971, p. 349). For example, Carpenter's book of 1632 impli- citly argues that DEB was necessary for socialised capital. As he put it, where ``men are obliged to conflict, join in Partnership, which often blowes up with great discord, if they have not kept a true form to satis®e those Concerned what is become of their Stocks, that their success be what it will, one may not be wronged more than another'' (Carpenter, 1632, p. 1).

However, in a feudal context it is not surprising that most of the (hamlet), treatises aimed primarily at the ``ordinary merchant rather than the large business organization'' (Winjum, 1971, p. 349). Identity Conflict? As we shall see, the hildegard, `ordinary merchant' in overseas trade was the individual feudal merchant. Yamey focuses his ®re on Weber and identity conflict, Sombart's. supposed ``exaggerated statements concerning the inter-connections between accounting techniques, double-entry in particular, and the conduct and motivation of business enterprise'' (Yamey, 1956, p. 6). In Yamey's view, there can be little doubt that the attraction of DEB was its supposedly greater comprehensiveness and its automatic check on accuracy. However, over mountains created, the third main `advan- tage', that the bookkeeping method (if properly and fully applied) automatically produces the.

14 Martin Frobisher led three joint-stock expeditions. The. ®rst was for the northwest passage, but the second and third for. gold, attracting investment from a large number of the conflict, court. and the wealthy merchants involved in the Spanish, Moroccan.

and Russian Companies (Brenner, 1993, p. 20; Hunter, vol. Drugs? 1, R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 337. means ? pro®t and capital ? to calculate the rate of return on capital, there is a dispute. This leaves the third quality of double entry, the fact that it makes possible the develop- ment, as part of the system, of summary statements of pro®t and loss and of propri- etary interests and assets. Conflict? Was double entry valued for this quality by its practitioners in its ®rst few centuries? In seeking to answer this question two opposing points of view are encountered concerning the role of the pro®t and loss account and the balance account in early double entry. On the one hand are those who hold that these synoptic statements, expressing pro®t and capital in precise quan- titative terms, were highly prized end-products of double entry, that through their instrumen- tality the double entry system made possible or sharpened the so-called `rationalistic pur- suit of pro®t', and characters, that mainly in this way. . . the system was essential to the development of identity conflict, nascent capitalism. On the other hand, there is the more prosaic view that the pro®t-and-loss accounts and the whole process of balancing the ledger primarily served narrow book- keeping purposes related to the ®rst two qualities. Benefits Drugs? . Identity? .. [I]f the ®rst point of of the following phrases the speaker of "sailing represent himself?, view be accepted, double entry would have been both a manifestation of the spirit of capitalism in its formative decades as well as a propulsive agency furthering a signi®cant economic and cultural development (Yamey, 1956, pp.

8±9). Yamey is quite right that the evidence available on the use of DEB suggests a much more ``modest appraisal''. As we shall see, these DEB accounts produce feudal surplus, not capital and pro®t. Yamey explains the spread of DEB from Italy to Europe as ``largely the result of the conflict, in?uence of treatises describing and explaining the system'' (Yamey, 1956, p. 9). Argumentation Of Medicaid? In his ®rst paper he restricts himself to the books on DEB from 1494 (Yamey 1949, p. 100), in later work he examines 20 or so accounts prepared using DEB between 1655 to 1774 (Yamey, Edey Thomson, 1963, p. 180). What do these sources reveal about the calculative mentality of the merchants concerned? Yamey accepts the claim by all DEB text-book writers that regular and accurate bookkeeping was essential, but he rightly asks why this has to identity, be DEB (Yamey, 1949, p. 105). He is also right to (hamlet), ask whether bookkeepers knew about the ``special properties'' of identity, DEB, and if so does this prove it ``was valued speci®cally on that account, or that the balance account, for example, was specially drawn up to exhibit the Argumentation on TANF a form of Medicaid Essay examples, ®nancial situation from conflict time to time''? As he says, ``evidence from the texts. . . favours the Argumentation on TANF a form of Medicaid examples, conclusion that the accounts were not balanced regularly, but generally only when the conflict, ledger or journal was full, or when the merchant wished to have a new set of books, or when some special circumstance required the formal closing of the books'' (Yamey, p. 106). Yamey supports this conclusion in gertrude later work by examining eight account books, where he ®nds a complete lack of interest in using the accounts to calculate the rate of return on capital, just as he ®nds this in identity conflict the texts. Though instances to suggest the in which phrases does to byzantium" represent, contrary may be found, most merchants of the period. . Identity Conflict? . did not use their bookkeeping, whether by double- entry or otherwise, to keep a regular and accurate check on their capital and (hamlet), pro®ts.

There is scant evidence of any attempt at a precise calculation of pro®ts and capital. Conflict? . . Accounting practice, judged from the texts, does not suggest the `quanti®cation' of pos- sessions, the comparison of pro®ts and characters, inves- ted capital, and the separation of the owner from his enterprise, which have been men- tioned as some of the more important ways in which accounting has contributed to eco- nomic rationalism. . .. The evidence is largely against the view that the merchants of the identity conflict, period required anything more from their ledgers and journals than a clear and ready record of transactions for easy reference, and details of their cash, merchandise, and other assets bought and sold (Yamey, 1949, p. In Which Of The Does The Speaker Represent Himself?? 110). However, Yamey neglects to ask whether lack of conflict, concern for calculating the rate of hildegard e peplau, return on capital arose because the early English text-book writers are attempting to sell their books mainly to. 338 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. top feudal merchants, and only incidentally to joint stock companies. He also fails to ask whether the identity conflict, merchants whose account-books he and others have analysed actually constitute a test of the sig- ni®cance of DEB to the appearance of capitalism, that is, whether his merchants were capitalists at following phrases does of "sailing himself? all. Yamey does not question this, merely their use of DEB. For evidence, he relies on Ramsey's ana- lysis of four sets of Tudor merchant accounts (Ramsey, 1956). Ramsey concludes that, although ``the principle. and practice of keeping accounts was well estab- lished, it seems clear that in the great majority of identity conflict, cases these accounts were of a very simple nature, little more than lists of purchases and sales'' (Ramsey, 1956, p. 187). This is exactly what Marx's theory predicts for feudal merchants, sim- ply the consumable excess of benefits of performance, sales over purchases, income minus expenditure.

Not surprisingly, therefore, ``Even undoubted specimens of double- entry accounting were often crude by the best contemporary standards, and their aims were. . . rather diˆerent from those of modern book keeping'' (Ramsey, p. 187). Ramsey's four mer- chant's were all members of regulated companies. Thomas Howell was a member of the Drapers Company trading chie?y to Spain (1522±1527). John Johnson was a merchant of the identity conflict, staple of Argumentation on TANF of Medicaid Essay examples, Calais (1534±1538). Thomas Laurence was a Merchant Adventurer (1565±1569).

Sir Thomas Gresham was a member of the Mercer's Company (1519±1579). The other diˆerences from modern practice in their use of DEB provide further evi- dence that all have feudal mentalities. These are: (a) ``There was more than one trading account in identity conflict the ledger. In each of these related purchases, sales and expenses were recorded'' (Ramsey, p. 193). (b) No distinction is made between the private aˆairs of the merchant and hildegard, his business aˆairs, and (c) there is either no capital account or no concern to calculate pro®t as the realised increment to capital. The feudal merchant organised his surplus. account as he organised his life into conflict, temporary, separate, ventures.

He thinks of these either as the venture of various commodities in particular mar- kets, or as the how are, venture of particular commodities to various markets, and he accounts for them accordingly. ``All charges speci®cally related to the. venture or commodity in question are debited to the account'' (Ramsey, 1956, p. 194). However, without quali®cation it is misleading for Ramsey to add that ``the balance on one of these accounts, after due allowance had been made for stock in hand, represented the net pro®t or loss on the commodity or venture in question'' (Ramsey, p. 194). Identity Conflict? As Yamey shows for Argumentation on TANF of Medicaid, later accounts (Ramsey provides no details), the pro®t or loss was simply cash receipts minus cash expenses with no attempt to adjust for accruals or to charge for ®xed assets (e.g. for the costs of warehouses or storage build- ings).15 Unlike the modern capitalist, the identity conflict, feudal merchant did not focus on pro®t, but on the con- sumable surplus of his household. Argumentation On TANF Of Medicaid? Thus, ``no dis- tinction is made between the private aˆairs of the merchant and his business, and the identi®cation of the two aˆected not only the conflict, treatment of expenses, but also. . . the estimation of pro®t and loss [sic]'' (Ramsey, p. 195). It is therefore inap- propriate to criticise these accounts as ``show[ing] some confusion in their treatment of expenses'', and to compare them unfavourably with the accounts of the Aˆaitadi and Argumentation on TANF a form, the Borromeo Company, both family ®rms employing socialised capital.

It is likewise inappropriate to criticise the use of an account for identity, all other miscellaneous gains and losses as ``simply as a dumping-ground for the items that the book-keeper could not ®t in any- where else'' (Ramsey, p. Argumentation A Form Of Medicaid Essay? 195). The feudal attitude shows in Sir Thomas. Gresham's accounts, the conflict, only one of the four to even have a `capital' account. All we ®nd there is the net of the opening entries of assets and liabilities, but excluding his `®xed assets' (manors, houses, lands). He only e peplau attempts to calculate his `pro®t' once. He does not transfer the result to the `capi- tal' account, and from the capitalist viewpoint it would indeed ``be inappropriate to compare the recorded net income with the value of the recorded net assets since this would overstate the identity conflict, rate of return on capital'' (Ramsey, 1956, p. 196).

However, 15 When considering the question of whether it would be. possible to derive ®nal accounts from these merchants' incom- plete records Ramsey later admits that to characters, do so would require. an ``allowance for depreciation of stock or, of course, for conflict, the. depreciation of ®xed assets'' (Ramsey, 1956, p. 199). R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 339. from Marx's perspective this is how are created not a valid criti- cism of his accounts as the rate of identity, return on capi- tal employed is not part of the calculative mentality of feudalism. Argumentation A Form? As Ramsey admits, these characteristics of identity, Tudor merchant accounts ``sug- gests they were intended to serve purposes rather diˆerent from those of a modern double-entry system'', particularly ``the calculation of pro®t and loss'' (Ramsey, p. 196). If so, Ramsey is again unnecessarily critical of e peplau, Gresham because, for example, he ``habitually anticipates pro®ts, credit- ing the `Damage and conflict, Gain' account with rent payments six months before they are due and entering interest payments in it at the time the loan is made'' (Ramsey, pp.

197±198). Ramsey comes near to seeing the feudal mentality in (hamlet) his surmise that ``It might be inferred that Gresham was more concerned with having a suitable record of conflict, moneys due to him than with calculating his pro®t accurately'', that is, a record from benefits enhancing which he could estimate his consumable income. He also comes close in his suggestion that most merchants calculated `pro®t and loss' by a simple comparison of the opening and closing `values' of their assets, presumably their net realisable values, what Ram- sey calls the ``increase or decrease in his net assets''. Nevertheless, he sees this idea of surplus as ``a failure to understand and make use of the particular advantages of the new technique of double-entry'' (Ramsey, p. 201). However, as he says himself, if this was the calculative objective ``the use of double-entry was a quite unnecessary complication, since all the book-keeping informa- tion necessary for an inventory could be derived from a single-entry system with a cash account and personal accounts''. Certainly, therefore, ``It must be suspected that those English merchants who did adopt double entry in the sixteenth cen- tury did so without any clear idea of the advan- tages [sic] to be derived from conflict it'' (Ramsey, p. 198). They may, perhaps, have adopted DEB to display their modernity, or because they happened to learn this method of bookkeeping on their travels.

However, it again reveals a misunderstanding of the feudal mentality to suggest that most mer- chants did not use it because it was not cost-eˆec- tive: ``since most merchants could obviously well aˆord to do without it, it is hardly surprising that. it was not widely adopted'' (Ramsey, p. 198). Yet, as a historian, Ramsey is clearly unhappy with this view for he implies, rightly from our perspective, that DEB was irrelevant to the calculative men- tality of feudal merchants as there was no social pressure on them to in which the speaker represent himself?, calculate the rate of return on capital. As he says, ``the distinction between business and identity conflict, private aˆairs would have seemed meaningless to a sixteenth century merchant, who was not accountable to anyone but himself'' (Ramsey, p. 201). Yamey studies eight double-entry account- books of individual merchants from the middle of the seventeenth century to the late eighteenth cen- tury in three later papers (Yamey, 1959, 1960, 1963).16 It is predictable that even in the eight- eenth century, just as the feudal landlords who continued using charge and discharge even though their tenants were capitalistic, great merchants and how are, ®nanciers who retain feudal power carry on accounting for the consumable surpluses of their households.17 This appears to conflict, be what Yamey ®nds. For these great men, ``The balancing process. . . was mainly concerned with more narrowly-de®ned bookkeeping purposes, and the calculation of pro®ts, for example, was probably an Argumentation a form examples, unimportant by-product'' (Yamey, 1963, p. 187).18 Again, there was much ``mingling of busi- ness and private entries'' in the pro®t and loss account. There were infrequent balance accounts; little attention to accruals; the anticipation of. 16 These are: William Hoskins (1655±1667), a merchant who. lived in Cherbourg; Sir John Banks (1627±1699), a wealthy.

merchant-cum-landowner, member and later governor of the. EIC; Sir Robert Clayton and John Morris (1669±1680), scri- veners of the conflict, City of London, both aldermen; Sir Dudley North. (1641±1691), Turkey merchant; Sir Charles Peers (1689±1695) member of the Salters Company; Richard du Cane (1754± 1758), MP and director of the Bank of England and Peter du. Cane (1713±1803), also director of the Bank of e peplau, England and.

director of the conflict, EIC, and William Braund (1758±1774), mer- chant, shipowner, and hildegard e peplau, shipping insurer, director of the EIC and. of the Sun Fire O?ce. Identity Conflict? One is a partnership of two people ? Sir. Robert Clayton and John Morris ? who acted as one. They.

lived together and shared expenses, never dividing pro®ts. 17 Although examples of characters, thoroughly modern uses of DEB. appear, particularly in the eighteenth century. For example, the. capital account of Braund (Yamey, 1963, p. 191). 18 Note, however, we shall see that for Sir John Banks, at. least, Yamey's statement is too sweeping. 340 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. pro®ts; few merchandise accounts; no standard practice in valuing ®xed assets; and revaluation surpluses on ®xed assets were taken to pro®t (Yamey, pp. 191±197).

Yamey concludes, ``In the valuation of ®xed assets, as in identity conflict the allocation of revenues to accounting periods, there was no con- sistent or rigorous application of any clear concept of periodic pro®t or income, or of any single set of accounting procedures'', or for the treatment of bad and doubtful debts (Yamey, pp. 197±198, 200±201). However, as he himself says, ``Not being responsible to anyone else, the owners were obviously at liberty to please themselves'' (Yamey, pp. 189±190) ? or, as a Marxian historian of accounting would say, at liberty to please their feudal mentality. Thus, Yamey does not criticise the merchants or their accounting. He merely criticises those, like Sombart and Weber, who believe that DEB has made a signi®cant contribu- tion ``to the solution of problems of business organisation and administration'', by which he means ``useful for business decision-making within th[e] enterprise'' (Yamey, 1964, p. 119).

Yamey is clearly right that the realised rate of black characters, return on capital is not useful for investment decision-making, and DEB is conflict not necessary to produce it. Never- theless, the foundation of his conclusion, unwit- tingly shared with Weber, the view of neo-classical economics that the primary role of accounting in modern capitalism is to provide investors with useful information for decision making, is highly questionable (Bryer, 1993b, 1999). Mountains Created? Clearly, an obsession with the rate of return was. not an inevitable corollary of merchant capital. However, for socialised capital the rate of return should become the conflict, central focus of accounting. The major example is the following phrases does the speaker to byzantium" himself?, EIC that appears to have introduced DEB in the 1630s to meet demands by identity conflict the generality of its investors for how are, cal- culations of the feudal rate of identity conflict, return on their capital whenever they wanted. We consider this in how are the following section. Other evidence comes from a survey of seventeenth century merchant accounts by Grassby (1969). In the ®rst half of the seventeenth century, socialised merchant capital was rare.

It therefore again comes as no surprise that ``Genuine double-entry bookkeeping was extremely rare in practice, balancing was highly. irregular, and businessmen who liked to watch the progress of their fortune simply produced inven- tories, at intervals, and compared them to ascer- tain their rate of accumulation'' (Grassby, p. 748). Identity? By genuine DEB Grassby means its use to calcu- late the modern rate of return on capital employed. As he put it, ``The rate of pro®t should represent the hildegard e peplau, net annual rate of return on capital, invested solely in identity the commodity trade, before deductions for personal expenditure and interest payments on borrowed capital, and after allowance has been made for business overheads and capital depre- ciation'' (Grassby, p. 724). As from our perspec- tive these merchants were unlikely to really subsume labour under capital, not surprisingly he found it ``impossible to produce. . . pro®t rates on how are mountains such rigorous lines, because so few ledgers are suitable for modern cost analysis'' (Grassby, p. 724). Identity? Nevertheless, he provides us with more evidence that most, but not all, of the ``scores'' of seventeenth century merchants accounts he exam- ines are individual feudal merchants who focus on feudal surplus. Many merchants did not keep an account of stock or distinguish between accounting periods. In the seventeenth, as in the sixteenth century, they were content with sporadic inventories of Argumentation a form, stock at the beginning of each ledger. George Warner, 1639±40, had an ela- borate Pro®t and Loss Account, in which pro®ts were clearly distinguished from inter- est, but it also included personal expenses, was never balanced, and meandered for sev- eral years.

Henry Hunter, in 1666, made an inventory of all his goods, money and debts owing, and took his surplus to stock, but between 1679 and 1698 he relied entirely on his Pro®t and Loss Account. In many ledgers, income appears in Pro®t and Loss without an entry in the capital account, and though spe- ci®c trading accounts were usually balanced and carried to Pro®t and Loss, the balance of the latter is not always carried to the account of identity conflict, stock. . .. Nor can the balance on hildegard Pro®t and Loss be safely regarded as trading pro®t. Most merchants did not distinguish commer- cial from other investments, private from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 341. business expenditure, or gross from net returns. . .. [T]he value of conflict, assets was rarely (except with stocks) related to market prices.

Capital costs and overheads were usually ignored and no provision was made for depreciation of ®xed assets or for amortiza- tion (Grassby, 1969, pp. 722±723). Grassby's complaints of most merchants of the seventeenth century reveals only how are mountains created that the domi- nant idea of pro®t remained feudal, consumable surplus. Most merchants did not have the rate of return on capital within their calculative men- talities. Conflict? However, unlike the ®fteenth and six- teenth century, when a capital account usually did not exist, `some' if not `many' seventeenth mer- chants did have a capital account. These mer- chants could have calculated the feudal rate of return on capital. Some, Henry Hunter for (hamlet), example, by taking his surplus to stock, appeared to go a step beyond the feudal rate of return towards calculating the modern rate of return on capital. From Grassby's details it appears that those mer- chants who could calculate the feudal rate of return on capital from their accounts had connec- tions with socialised capital. Identity? These connections are only suggestive. The socio-economic background of these merchants and their capital requires detailed research. George Warner, for example, did not have a capital account, and it appears from the lists in Rabb (1967, chapter III) that he did not invest in joint-stock companies.19 Henry Hunter, by contrast, did have a capital account and was a member of the Levant Company, which formed as a joint-stock company, and had close connections with the EIC.

Another example is ``Charles Blunt [who] valued all his assets annually'' (Grassby, 1969, p. 723), who was both a privateer and an investor in the Spanish Company (Rabb, p. 248). Sir John Banks' accounts are almost impeccable, his only sin appears to be the failure of of the does to byzantium", his ledgers to ``not clearly separate capital. gains from trading pro®ts and ®nancial deals'' (Grassby, p. 723). Besides being a New Merchant Adventurer, Sir John was an investor in identity conflict joint- stock companies for the colonisation of Ireland, the companies for the North West passage and the Bermuda Company (Rabb, p. 239). Mountains? Richard Archdale, of whom Grassby notes the following, is also a good example: ``Between 1631 and 1633, he had most of his capital in wine, cloth and sugar and, except for a share in conflict the second Indian joint- stock, little out at interest. His annual average pro®t [sic] for these three years was 7.7% and the ®gure is exact, because he balanced his Pro®t and Loss account annually and transferred the balance to a stock account'' (Grassby, p. 727). Richard Archdale was a privateer, an investor in the EIC, the French Company, and the Spanish Company (Rabb, p. 235). By contrast, in the accounts of Sir Thomas Cullum, the ``capital at his disposal is vague'' (Grassby, p. 727), and Rabb does not list him as an characters, investor or participant in any joint- stock company. In Marx's theory the identity conflict, commercial revolution. culminates in the mid-seventeenth century bour- geois revolution in which the rate of return men- tality overthrows the feudal surplus mentality. The next section provides a detailed history of the development of accounting within the EIC on this critical element.

Only by understanding the history of its accounting can we see that within the EIC there was, as Marx puts it for mountains, society in general at this time, a ``contradiction and antithesis between, on the one hand, the relations of distribution. Identity Conflict? . ., and, on the other hand the productive forces'', here the social forces of trade. As Marx says, in these circumstances ``A con?ict then sets in between the material development of production and its social form'' (Marx, 1981, p. 1024). The outcome of Argumentation on TANF a form Essay examples, this con?ict within the EIC was vic- tory for identity, a social capital. 3. The bourgeois revolution. In Part one we saw that many historians think Marx claimed there was a class of modern capi- talist farmers by the end of the how are, sixteenth century. Until the 1960s this assumption underlay the. 19 Rabb lists ``over 6300 people in the various [joint-stock]

ventures that were launched between 1575 and 1630'', which he. estimates accounts for ``some three-quarters of the investors of. the period'' (Rabb, 1967, pp. 26, 11). Thus, his list is identity not. exhaustive, and the suggestions based on it are tentative. 342 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.

commonly accepted Marxist explanation of the religious and a form, political con?icts of the seventeenth century that culminated in the revolutionary civil wars of the 1640s, the Commonwealth and, ulti- mately, the Glorious Revolution of 1688 (Brenner, 1989). Both Marxists and non-Marxists accepted the implication of this assumption, that the identity conflict, con- ?icts arose because a moribund feudal aristocracy thwarted a rising class of capitalist farmers and manufacturers. However, evidence that by the later sixteenth century the aristocratic landlord class was thriving on in?ated rents undermined this explanation (e.g. Stone, 1965). Given the landlords' and hildegard e peplau, state's capitalist outlook, in this interpretation of Marx there is no socio-economic reason for either the scale or intensity of the con- ?icts that ensued (Brenner, 1989, 1993). No such problem exists for our interpretation of Marx's theory in which farmers and lords were still over- whelmingly only formally capitalistic, and their mentalities still in potentially unstable transitional forms. In our theory the socio-economic basis for the con?ict was feudal domination of identity conflict, overseas trade. We saw in Part one that Brenner (1985a,b) thinks there were capitalist farmers and lords in the sixteenth century. He also thinks the merchant elite of the sixteenth and seventeenth century were capitalists. From our perspective Brenner (1993) clearly portrays the black characters, feudal nature of the identity conflict, elite overseas merchants, emphasising that their mono- poly rents were only possible with state backing.

As he says, the company merchants' ``pro®ts [sic] were. . .. not only independent of how are mountains, any direct parti- cipation in capitalist production [sic], but were. . . dependent on the political organization of their economic activity'' (Brenner, 1993, pp. 668±669). He highlights the challenge posed by the new merchants who grew from conflict strength to strength during the early seventeenth century. However, in his view the new merchants' interest in production is the only diˆerence between them and the com- pany merchants. Brenner's complaint of the tradi- tional explanation is its ``conception of capitalism as virtually equivalent to commercial society. . . and of the commercial classes as undiˆerentiatedly capitalist'', whereas in his view ``the `commercial classes'. . . [were] far from uniformly capitalist'' (Brenner, p. 649). In other words, the merchant elite were capitalist except for their disregard of production? Why else would Brenner ®nd it ``ironic. . . [that] there remained in the very con- stitution of the merchants property and, indeed, their whole approach to commercial development on the basis of that property, a critical, irreducibly politico-jurisdictional element of the sort that had long been transcended in black the property of the landlord class'' (Brenner, pp. 669±670)?

In other words, why should Brenner ®nd it ironic that the identity, elite merchants were feudal in Marx's sense unless he thinks they are essentially capitalist? In Marx's theory, the characters, con?ict driving the bourgeois revolu- tion is the commitment to `politico-jurisdictional' surpluses in the face of socialised capital demand- ing an equal return for equal capital. Identity Conflict? However, in Brenner's explanation the feudal merchants appear merely old-fashioned, out of step with the capitalist reality emerging around them, but not fundamentally hostile to it. I do not dispute Brenner's history of the con?ict.20 However, I do dispute his understanding of its socio-economic foundation, and how are mountains, his representation of the con?ict within the identity conflict, EIC, for Argumentation on TANF of Medicaid Essay examples, him an exemplar of the forces opposed in the con?ict. As he says, on the one side the EIC's ``board of directors. . . was a virtual representative institution for London's greatest merchants''.

On the other side was Parliament, their ``natural opponents'', ``an amalgam of identity conflict, grower, manufacturing and outport interests. . . [with] an understandable desire for freer trade and how are mountains created, thus for the weakening of the London merchants' companies and privileges'' (Brenner, pp. 202±203). However, as we shall see, it was not a weakening. 20 In terms of Marx's theory, in Brenner's account a ®nan- cially straightened Crown, sole possessor of military force, protects but milks the company merchants, whose surpluses.

sustain its con?ict-generating feudal posture within its formally. capitalistic shell. At a critical juncture, when Parliament's. capitalistic reforming edge, egged on by the new merchants and. their landed supporters (the second earl of Warwick, in par- ticular), becomes threatened by the Crown, Parliament's new. merchant supporters call on their allies in London. Physical. con?ict ensues as previously solid support amongst the landed. gentry against the king collapses on the issue of `law and order', many reverting to a feudal political coloration of their formally.

capitalistic outlook (see: Brenner, 1993, pp. Identity Conflict? 638±716, for a. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 343. of these companies and privileges that the major- ity of the EIC's investors demanded, but their abolition. To go beyond Brenner it is necessary to explore. the accounting signatures of the elite merchants and a form examples, the new merchants, running up to, during, and after the intense con?icts of the 1640s. In a previous paper I hypothesised that the spread of DEB in northern Europe followed the advance of identity conflict, socialised capital in trade.

I suggested a suitable test would be whether the EIC ``eventually introduced double- entry bookkeeping to foster the socialisation of their capital'' (Bryer, 1993a, p. 136). What follows is a case study of the development of accounting in the EIC, from its formation under Royal Charter in 1600 to on TANF a form, the grant of its Commonwealth Charter in 1657, and the immediate consequences for accounting, consistent with this hypothesis. Although only two of the identity conflict, EIC's ®nancial state- ments have survived from 1600 to 1663 ? none of its journals and e peplau, ledgers have survived (Chaudhuri, 1978, p. 413) ? most of its court minutes have. In the identity, minutes of its many meetings there is much previously unanalysed material about the develop- ment of its system of accounting.21 I use them and other materials to trace the ?owering and ultimate resolution of the contradiction between the social forces and relations of trade embodied in the EIC's founding constitution, its bourgeois revolu- tion, through a history of its system of accounting. 3.1. The bourgeois revolution in the English East India company. Brenner (1993) shows that a major cause of the seventeenth century con?icts was who would reap the rewards of the very promising Eastern trades. The King claimed his absolute feudal right to tax.

foreign trade at will. Benefits Enhancing? Supporting him were the elite feudal merchants who, with the grant of a Royal monopoly and privileges, regulated the trade in their own and Royal interests. Conflict? Opposed to this interest was a `commercially minded' landed class represented in e peplau Parliament. Alongside them were the lesser gentry, yeoman farmers, independent new-merchants trading with North America and the Caribbean, successful ships' captains, shop- keepers and manufacturers, and identity conflict, others, the `gen- erality' with money to invest, for whom feudal prerogative barred full participation in the Eastern trades. The Levant Company and the EIC, the so- called Levant-East India Combine, dominated the Eastern trades. Although these merchants wanted commodities to trade on their own account, and mountains created, they would have preferred a regulated company, given the scale of investment required and the risks involved, they invited subscriptions. As its promoters said, ``for that the trade of the identity conflict, Indies, being so far remote from hence, cannot trade but in a joint and united stock'' (Sainsbury, 1964a, p. xxxvii).22. To accommodate the interests of the merchant elite, the charter of the EIC created a hybrid between a joint stock company and a regulated company. Of The Following Phrases Does? As Scott says, ``while intended primarily for a joint stock body, [it] has many expressions that would be more appropriate for a regulated one'' (Scott, 1951, vol.

2, p. 97).23 In particular, its organisation as a series of separate, terminable stocks paying divisions of both the surplus of commodities and identity conflict, cash and the capital advanced, and the freedoms granted to its members to trade. 21 The major source are abstracts of the Company's Court. Minutes from (hamlet) 1599 to 1663 prepared and calendarised by Noel. and Ethel Sainsbury. The EIC held a periodic `General Court' of. all the membership and `Courts of Committees' that met as.

business dictated. Conflict? A 'Committee' was an individual member of. the Company elected to enhancing drugs, a position of responsibility for conflict, `com- mitting' the Company to acquiring bullion, building and hildegard e peplau, repair- ing ships, garnering provisions, selling merchandise, and for. running docks and warehouses, etc.

Collectively, the Governor. and the Committees are called the `directors' or `directorate'. 22 Apart from the conflict, risks of long ocean voyages and trading in. hostile parts, the adventurers knew they would be challenging. Dutch and Spanish±Portuguese interests. The Dutch East India. Company emerged in 1602 when the States±General amalga-

mated the many associations formed throughout the United. Provinces into a joint-stock company. A central board of. representatives came from the subscribing States in proportion. to their subscriptions, which came overwhelmingly from benefits of performance enhancing drugs the. great merchants of Amsterdam (Hunter, vol.

1, pp. 233, 237± 240). Identity? Unlike the EIC, the Dutch had a `seminational character' and its objectives were colonisation and conquest, as well as.

trade, the gertrude, sole preoccupation of the English merchant elite. 23 It is an oversimpli®cation to say that the EIC was a joint- stock company (e.g. Brenner, 1993, p. 22; Clay, 1984, vol. 2, pp. 344 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. on their own account. The EIC's constitution embodied a fundamental con?ict of interests. It gave the elite merchants the opportunity of mak- ing pro®t at the expense of the generality.24 The primary interest of the great feudal merchants who provided its Governors and Committees was acquiring commodities cheap to sell dear on their own account. For the identity conflict, generality the Company was simply a form of monetary investment (Keay, 1991, pp.

25±26). Ideally, from the point of view of the elite, the Company operated as follows. The elite and the generality pool their money. The ships leave with money and return with commod- ities. At the end of each voyage the merchant elite take out their subscriptions as commodities, and their share of the surplus of commodities over e peplau, those sold to cover the Company's expenses and charges. The Company sells them the remaining commodities to pay its expenses and charges, and to repay the generality their subscriptions and their share of the surplus in identity money. All these transactions are at wholesale prices. E Peplau? The merchant elite sell their commodities in England and in Europe (including the Levant) at retail prices and make another surplus.25 It was clearly in identity conflict the interests of these merchants that ``some of the how are, distributions were made in commodities which were rated at the wholesale price or below it. It follows that the adventurer who accepted such a division had the opportunity of making a further pro®t on identity the realization of it'' (Scott, vol. 2, p. 99, emphasis added).

It was also clearly in the inter- ests of the generality that the commodities acquired were sold at the highest possible price, and that payouts should be in cash to in which following does the speaker of "sailing to byzantium" represent himself?, avoid high transactions' costs. In what follows I argue that successive changes. in the Company's system of accounting were responses to identity conflict, this escalating con?ict of interest between the in which the speaker to byzantium" represent himself?, generality and identity conflict, the merchant elite. These changes mark stages in a revolution in its social relations through transitional forms, from a feudally dominated company in Argumentation a form of Medicaid Essay 1600 to a capita- listic company in 1657. The developments ana- lysed here are (i) the introduction of identity conflict, capital accounting from 1614; (ii) the formalisation of capital accounting in the Company's Standing Orders or Lawes in following phrases does of "sailing represent himself? 1621 requiring the identity conflict, auditors to certify the accounts were `fair' and `true' (Lawes, 1968); (iii) the apparent introduction of gertrude (hamlet), DEB in conflict the early 1630s to allow the generality to have an `exact balance' whenever they wanted; (iv) the introduction of an agreed system of management accountability by the late 1630s and Argumentation on TANF Essay, early 1640s; (v) the declaration in 1657 that dividends were to be paid from pro®ts. 3.2. Establishing the East India trade.

The EIC started life on the 31st December 1600. Its charter incorporated 219 knights, aldermen, and identity, merchants as the Governor and benefits, Company of Merchants of London trading into the East Indies with a 15-year monopoly of all trade from the identity, Cape of Good Hope to the Straits of Magellan. The Company was to annually elect a Governor and 24 Committees who were ``jointly to have the direction of the voyages, the provision of shipping, and merchandise'' (Sainsbury, 1964a, p. 117). Although times were bad, and some subscriptions were di?cult to collect, the ®rst voyage, underway in 1601, raised ?68,373, a sum much larger than any so far ventured in the East Indies trade. An attempt that year to raise subscriptions for a sec- ond voyage as a separate stock failed.

The ships of the ®rst voyage returned in on TANF a form of Medicaid Essay 1603. The ships of a second voyage eventually set out in 1604 and returned in identity 1606. A third voyage sailed in 1607. After 1608 a ?eet went to India every year. Benefits Enhancing? The Company liquidated the ®rst voyage in 1609. In combination with the conflict, second it produced a divi- sion of an how are mountains created, encouraging 195 per cent, the conflict, return of. 24 Because the feudal merchants had a Royal monopoly of. the wholesale trade they could also make pro®ts at the expense. of both shop-keeping retailers (some of whom were investors in. the Company) and the new merchants. ``The shop-keeping. retailers. Gertrude (hamlet)? . . Conflict? found themselves directly opposed to the whole-

saling company merchants as an immediate result of the latter's. politically buttressed position, not only because of the in?ated. sale price of the [company] merchants' goods made possible by. their government sanctioned company privileges, but also. because of the retailers' exclusion from almost the entire ®eld of. overseas trade'' (Brenner, 1993, p. Gertrude? 685). 25 Initially, investors also sometimes wanted and took some. of their capital and share of the identity conflict, surplus as commodities, although increasingly most preferred money, as we shall see. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 345.

both the capital and the surplus `clear of all char- ges'.26 The surplus on the third voyage when combined with the ®fth was 234% (Sainsbury, p. xliii). Having established the trade and demon- strated its potential, in hildegard e peplau 1609 the Company obtained a new charter from James I that gave it ``the whole, entire, and only trade and tra?c to the East Indies''. Identity Conflict? ``This new charter gave such encouragement to the Company that they imme- diately set about to build the largest merchant ship in England'', which the mountains created, King named Trades Increase (Sainsbury, pp. Identity Conflict? xlv±xlvii). By 1613 there had been 12 voyages, all but one of which were very lucrative, and there was ``new life put into the trade'' (Scott, 1951, vol. 2, pp. 123±125). Instead of in which following does of "sailing to byzantium" represent, a thirteenth voyage, separate voyages were abandoned; the First Joint Stock was formed to run for four years; and during this period ``the East India Company was. . . active in increasing its trade, and identity conflict, extending the basis of its operations by the settlement of of the following to byzantium" represent himself?, factories wherever their ships arrived and permission could be obtained'' (Sainsbury, 1862, p. xliii).27 Between 1616 and conflict, 1617 a Second Joint Stock for eight years raised ?1,629,040 from 954 persons including ``the great- est part of the Privy Council, the nobility, the judges, and gentry'' (Sainsbury, 1964b, p. 185), the Argumentation a form, largest joint stock raised to that point. The Dutch Company operated with a capital of around ?1m. By 1620 there was a pattern of interrelated, tri- lateral trade exporting bullion and importing com- modities from the identity conflict, Indies, re-exporting commodities to Europe and re-importing bullion, and the `coun- try trade' based on the exchange of Indian textiles for spices. A precondition for how are mountains created, its success was the superior ®ghting abilities of conflict, its merchantmen.

The early joint-stock privateers had found the man- oeuvrability of agile, medium-sized ships more than compensated for in which following does the speaker of "sailing to byzantium", their smaller ®re-power compared with the Spanish and Portuguese juggernauts. Unable to buy all the ships required, the identity, Company set up two shipyards on the Thames. By 1620 it had. become one of the largest employers in the London area, also setting up iron foundries to characters, make anchors, chains, nails and other ironware, a spinning house manufacturing cordage, andmany stores for timber, canvas and provisions. The Company also held the gunpowder patent, imported raw materials and operated mills for its production. After 1620 the Company's fortunes declined. By. this time, increased Dutch competition and dis- honest factors had left its aˆairs in identity India `a bleed- ing'.

To make matters worse, 1620 saw the start of a general crisis in England, and many of black characters, its lenders demanding repayment of their loans. Identity? The Com- pany's ®nancial situation became so bad that in benefits of performance enhancing drugs November 1621 it was temporarily unable to repay it debts. At this time the First Joint Stock was winding up. Though its ®rst two voyages had been successful, the remaining were less so, the total division ultimately being a relatively modest 187.5%. Identity Conflict? In September 1623 the generality reacted badly to a call of gertrude, ?200,000 to reduce the debt, demanding instead return of their capital. In 1624, following the attack by the Dutch on the Com- pany's factors at Ambon (in the identity conflict, Molucca islands), and little hope of in which following the speaker of "sailing to byzantium" himself?, reparations, the conflict, ®nancial di?- culties of the Company became acute. Hildegard? Many adventurers refused to pay calls because ``the greater part of the existing stock was lost, or at least not recoverable without further expenditure'' (Scott, 1951, vol. 2, p. 108). Having invested heavily to establish the trade with the East Indies, after 1620 the main task of the Court of Committees was to ``persuade the General Court to identity, continue the trade in hildegard e peplau the face of a series of crises'' (Chaudhuri, 1965, p. 18).

As an anonymous Committee said in 1622, ``since the Company are entered into and engaged in a great charge both for identity, their Moluccas trade and of their 30 sails of shipping now abroad, that therefore such necessary supply may be sent yearly as may support this charge which will otherwise consume the principal'' (Chaudhuri, p. 63). Central to the directorates' attempt to persuade the generality is the development of a system of accounting for its capital. However, ®rst the Company had to recognise capital as an inde- pendent social entity, and this coincides with the ®rst deepening of the socialisation of its capital, the formation of the First Joint Stock. 26 What these `charges' might have been is considered in. detail later. 27 `Factories' were persons appointed to live in the East and. arrange the purchase and safe storage of commodities for.

shipment to England. 346 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. 3.3. The First Joint Stock and accounting for `capital' The decision to merge the early separate voyages into the First Joint Stock in 1614 meant that for the ®rst time the company had a single capital in which all investors had an interest. This move may explain a change in the company's terminology. From 1614, instead of the word `stock', the company began to use the word `capital'.

On 20 September 1614 the court minutes call a payment to investors a ``divi- sion of of the following does the speaker of "sailing represent himself?, ®fty on the hundred''. On 6 December they call it a division of a ``half-capital'', and two weeks later they refer to it as a ``capital in money''. After 1614 ``payments expressed in conflict terms of one or more `capitals' are frequent'' (Scott, 1951, vol. 2, p. 157). As Scott says, ``The introduction of the term by the East India company into their minutes was a recog- nition of a practical di?culty, arising out of the dif- ferent signi®cations in which the benefits, more usual stock was used'' (Scott, vol. 2, p. 158).

In the regulated companies stock meant both the money advanced and the commodities it bought. A joint stock com- pany breaks the link between the identity, stock (money) advanced by an individual, and his or her claim to the commodities it acquires. Worse, if it was neces- sary to borrow, which for the EIC it was, the term stock now had three possible meanings: (i) the money advanced by an individual, (ii) the black, commod- ities acquired with it, and identity conflict, (iii) the total of the money advanced to the enterprise. As Scott says, ``The tendency towards confusion became accentuated, when, on the foundation of the First Joint Stock, `stock' acquired yet a[nother]. meaning, namely as standing for enhancing drugs, a share of ?100'' (Scott, vol. 1, p. 158). To resolve this confusion the word capital began to mean the total money advanced.

As Cannan says, this was the conflict, generally accepted meaning of the word at this time. It derived from the Latin capitalis (the substantive meaning of which was ``head'' or ``chief ''), the ``chief sum of money dealt with in a particular business'' (Cannan, 1921, p. 469). If this was the meaning attached to the word. capital in the EIC, it reduced confusion by accu- rately describing its existence as an independent social entity. The word came with the black characters, formation of the First Joint Stock. Nevertheless, the identity, idea of capital as the total money advanced appears to gertrude, have provided the ground rules for winding up. and amalgamating earlier voyages. Identity? In order to do this, it was necessary ``to transfer certain unreal- ized property belonging to it to a later under- taking. [For example] `the remains' of the ®rst and second voyages were purchased at a valuation by the third, and those of the black, ninth voyage by the First Joint Stock'' (Scott, 1951, vol.

2, pp. 103± 104, emphases added). The introduction of the ``rather exotic'' word capital (Cannan, 1921, p. 473) appeared to indicate that the investors' money was of supreme concern. If so, the valua- tion of `certain unrealized properties' meant the cost of commodities expected to be recovered. Identity? This was certainly the common bookkeeping meaning of the word `remains'. A Form Of Medicaid Examples? As John Mellis put it in his work on DEB in 1588, ``The remaine is the net rest, substance or capital of the owner'' (Scott, vol. 1, p. 60), or net assets or net worth as we would say today.

Clearly, as Scott says, ``There would have been no gain in the adoption of `capital' as a term of accountancy, unless it were used in its natural meaning'' (Scott, vol. Conflict? 1, p. Drugs? 159). In the good times up to identity conflict, 1620 the hildegard e peplau, amalgamations. go smoothly (Scott, vol. 1, p. 162) even though the accounting system is conflict primitive (e.g. Sainsbury, 1964a, p. 155). However, to manage the enhancing, con?ict between its directors and its investors, which ?ared with the coming of identity conflict, adversity from black around 1620, required that the independent capital for which the directorate were accountable be made ever more manifest in the Company's accounting system. 3.4. The ®rst `disturbance' and the lawes of conflict, accounting. On 2 July 1619 the Court minutes note a ``disturbance''

attributed to `gentlemen who, having been taken into the company by courtesy, do aim to get all the government into Argumentation on TANF examples, their hands', which is a business proper only for merchan- ts. . . Desire of the generality to have auditors chosen from among themselves; resolved to oˆer four or six, as they please, `as a means to take away all exceptions, and to conflict, dash and quell all other plots, because nothing is done by the company but will justify itself '. . .. R.A. Hildegard E Peplau? Bryer / Accounting, Organizations and Society 25 (2000) 327±381 347. Speech of the identity conflict, Governor; as to the desire of many of the generality to have the elections in a diˆerent manner than formerly; also as to the dissatisfaction with their accounts (Sains- bury, 1964b, p. 282). The generality elected six auditors. One of them was Henry Robinson, future political indepen- dent, and characters, supporter of the new-merchants (Bren- ner, 1993, p. 398). At the end of July 1619 the generality pass a resolution ``concerning the gen- eral auditors, and how to proceed with the accounts''. In August they further resolved to have ``the assistance of the other auditors'' (Sainsbury, 1964b, pp.

283, 285, 287). In early December the Court minutes noted ``Negligences in the accounts discovered by the general auditors''. On 10th December, the generality's auditors become involved, and con?ict ensues. ``Robinson's request to take some of the identity, company's books to his house denied''. However, on the 15th ``Henry Robinson [was] allowed to take home two books of his own drawing out'' (Sainsbury, pp. 330±331). By the end of the benefits enhancing drugs, month the identity, minutes note discussion ``Concerning. . . the auditing of the hildegard e peplau, accounts by the general auditors. Conflict? Lanman's and Robinson's methods of keeping the accounts; accusations and counter accusations. . . opprobrious speeches of Robinson against Lanman'' (Sainsbury, pp.

330± 331).28 On the 21st January 1620 the minutes note ``Robinson's desire to see the treasurer's general cash book'' (Sainsbury, p. 345). A Form Essay? At the end of identity conflict, January 1620, Robinson states his ``objections and created, remarks'' on the accounts: ``he asserts that there be debts to the amount of 50,000 l. due to the company''. In other words, that the company had understated the surplus by ?50,000. For the com- pany, Sir Dudley Digges, backed by Sir John Wolstenholme, gave his ``opinion that the busi- ness of the Company is carried on fairly,'' but ``Mr. Mellyn, of conflict, a contrary opinion,. . . [claimed] an error of 100,000 l. in the ®rst joint stock, which caused many to sell themselves out of the adven- ture'' (Sainsbury, p. 348). Sometime during 1621. The Lawes or Standing Orders of the East India Companywere published and adopted. These Lawes included, amongst other things, an Order and Method that the black characters, Accomptants Generall shall observe and performe in the Mannaging and digesting the Accompts of the Company. The Order and Method describe a single-entry system of identity conflict, accounting for capital. Gertrude? Although there is nothing in the minutes to explain the motive for publishing the Lawes of accounting at this time, the continuing con?ict over the accounts and the seriousness of the accusations provides a plausible explanation.

It is also not clear whether this system was new or made explicit what already existed. A brief analysis reveals their foun- dation in the feudal idea of surplus as the excess of conflict, income over expenditures, and the absence of any concern with the rate of return on capital. The Order required the black characters, Accountant General to. keep two sets of journals and ledgers. One set, the identity, Accompts Proper, provided a summary of the state of the capital. The other, the Accompts Currant, provided a detailed catalogue and summary of the movements of capital during the year, in which the mountains created, clerks entered and digested ``all manner of imployments and returnes''. Identity Conflict? The system focused on the Voyages outwards, grouped according to their ``Stocke generall'', or Joint Stock (at this point, both the First and Second Joint Stock were running together). In the Accompts Proper were four sets of `Bookes': a set showing the state of aˆairs with each adventurer; accounts detailing the capital at gertrude sea; accounts detailing the capital sent to, earned, and returned by the factors, and the pro®t and loss accounts of each voyage. For each adventurer an account recorded his or her subscription for particular voyages, the actual contributions of capital, the entitlement to divi- sions and any payments.

The capital at sea accounts, ``every yeares totall imployment sent to Sea'', summarised from the Accompts Currant the merchandise, the ships and their victualling and their share of the general overheads, sent out each year for each Voyage, ``in one accompt''. When a ship set sail the accountant charged the identity conflict, total expenditure to that point. This terminology con- tinued even though from the following does to byzantium", sixteenth century for joint-stock companies ``the charge'' or ``charges'' increasingly meant ``what, in modern language, 28 Christopher Lanman was an accountant employed by the. 348 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. would be called the identity, capital outlay'' (Scott, vol. l, p. 61). While the ship was away, clerks added addi- tional general charges ``successively''. Thus, when balancing the accounts it would ``readily appeare'' how much capital went in what Voyage, and in what form. Of Performance? The factors' accounts summarised the identity, capital sent to the various factors. They also recorded any capital the factors generated from sales in the Indies, and their returns of commod- ities that, although coming back on diˆerent ships, the clerks allocated to each Voyage outwards.

These accounts showed the quantities of each commodity not yet sold or divided, and their cost. Finally, the pro®t and loss accounts summarised the surplus or loss on benefits of performance each Voyage derived from the Accompts Currant, and showed the divisions due to individual adventurers and their payment. The Accompts Currant were based on conflict four main. accounts. A commodity account; a shipping account; a ship's expense account; and a general expense account. In the gertrude, commodities account were all the movements of the identity conflict, stocks of commodities by Voyage. In the benefits of performance enhancing, shipping account details were kept of all the expenditures by ship of preparing them for sea, and in the ship's expense accounts all expenditures for `victualling' each ship, to give a total direct cost of each Voyage outwards. Finally, in the general expense account was kept details of all salaries, gratuities, rents, and conflict, other charges. In addition, there were accounts for the factors' expenses, an account for valuing ships returned, and an account for wages and other charges for ships returned.

The annual task for e peplau, the accoun- tants was to, ®rst, ``drawe out'' from these accounts the total capital tied up in each voyage sent to sea. In other words, calculate the cost of the ships and the voyage, and their share of the general expenses. The accountants then post the summary to the capital at sea account in the Accompt Proper. Second, after they post com- modities returned to the factors accounts by identity Voy- age, they open an account for characters, each commodity. Identity? These accounts show the commodity's cost, cus- tom duties, and charges in Argumentation of Medicaid Essay England, and its sales. The ``nett Proceede'' then ``passe'' to the Accompt Proper by separate Voyages when the stock of that particular commodity from a Voyage is ``fully sold''. Divisions of capital and pro®t were either in. commodities or money. Thus, the ``nett Proceede'' or ``Sales'' is the wholesale value of the commodi- ties returned less the duties and other charges in England. Commodity sales pay expenses (or debts) and money divisions. Commodity distributions return capital and surplus to the adventurers.

The Lawes give no speci®c instructions for calculating the `pro®t or loss' on a particular voyage. However, from the above it seems likely that the conflict, accountants ®gured as follows. Hildegard E Peplau? Whether a particular voyage made a pro®t or loss depended upon whether a su?cient wholesale value of commodities returned to identity conflict, repay the capital with a surplus, which was the `pro®t', if there was one. For example, assume a capital of ?5000. ?2000 buys a ship and the remaining ?3000 covers all other expenses of the in which of the following phrases does of "sailing represent, outward voyage including the identity, cost of the com- modities bought. Assume the hildegard, ship returns with commodities with a wholesale value of ?10,000, incurs further expenses by factors and identity, charges in England of ?2000, and on its return the ship's net realisable value is ?1000. The `pro®t' of the voyage is ?11000y[?3000+(?2000y?1000)+?2000]=?4000. Of the ?8000 of commodities available from the ?10000 returned after additional expenses of ?2000, plus the hildegard, ?1000 for the ship, a total of identity conflict, ?9000 is available for distribution. Of this ?4000 is `pro®t' and ?5000 is a return of capital.

Net `Sales' of Commodities by Voyage Less. Capital Sent to in which following himself?, Sea by Voyage Minus. The Value of identity conflict, Ships Returned Less. Factors' Expenses by hildegard e peplau Voyage Wages and Charges by Voyage. Equals Pro®t or loss by Voyage. As distributions were so many multiples of the conflict, capital, the (hamlet), company would have called this dis- tribution the identity conflict, `division of a capital and eight tenths' [?9000/?5000]. Evidence consistent with this feudal idea of surplus comes from the ®rst surviving ®nancial statement, shown as Fig. 1, specially produced around 1640 as a retrospective justi®cation for the relatively low returns from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 349. the Second Joint Stock, which ran from 1617 to (hamlet), 1631.29.

Baladouni is clearly correct that this ®nancial statement is not a balance sheet derived from a system of DEB. There are no debits and credits and there is no balancing item. However, it is not possible to identity, agree with him that ``the statement as a whole seems to be the product of an uncertain conceptual framework'' (Baladouni, 1986, p. 28). Fig. 1. The ®rst surviving ®nancial statement of the English East India company.

29 Other evidence of the feudal mentality at this time is the calculation of the (hamlet), required `pro®tability' of the trade by Thomas Munne, a well-known `political economist', and identity, Com- mittee of the Company. Gertrude (hamlet)? He used the ratio of the value of capital returned in commodities to the capital invested in them, the ratio of net selling price to the buying price of commodities. This ratio underlay ``his famous theory that to be pro®table the East India trade required a return of 3.5 to 1'' (Chaudhuri, 1965, p. 67; Sainsbury 1964d, p. Identity? 249). Various estimates of this. ratio by others also described what they meant by `pro®tability' (e.g., Sainsbury, 1964d, pp. 249, 351, 532; 1892, p. 376).

350 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. The court minutes noted in December 1623 that, to meet the demand for ``want of accounts'', ``The company require an inventory of all their stock in India'' (Sainsbury, 1964c, p. 196). The statement is just such an inventory of capital, a summary of the major sources and uses of the capital of the Second Joint Stock, and its idea of surplus is the cash and commodities returned over the capital advanced. The ®gure of ?4,074,840 3s.

5d. is described in the note as the gertrude (hamlet), sum of the distribu- tions to the adventurers and the estimated losses sustained from the Dutch for which no recom- pense had been received or could reasonably be expected. In other words, the identity conflict, estimated total value to hildegard, which the capital of the shareholders would have grown with no Dutch actions. This ?4,074,840 3s.5d. is the gross revenue the joint stock would have produced in a world of fair competition. Thus, the diˆerence of ?2,572,083 15s. 0d. is what the surplus would have been after recovery of the original capital (?4,074,840 3s. 5d. Identity? y ?1,502,756 8s. Gertrude? 5d.).

The diˆerence between the supposed net revenue of ?2,572,083 15s. 0d. and the total of the supposed losses and expenditure of ?2,384,243 0s. 0d.30 implies the Second Joint Stock made a consumable surplus of ?187,840 15s. 0d., which equals the diˆerence between the amount paid to the adventurers of ?1,690,597 3s. 5d. and the capital of ?1,502,756 8s. 5d. initially sub- scribed and paid. The statement excludes planta- tions held by the Dutch.

However, the last sentence appears to conflict, imply that the return to the investors, based on the surplus as stated, was gen- erous as there were no deductions for losses from bad debts.31. 3.5. Accounting for con?ict. The Lawes required the appointment of benefits of performance enhancing, two highly paid `Auditors generall' who were required to audit the accounts quarterly and check the rea- sonableness of the interest rate on any borrowing, and, along with all the identity, other auditors, check the reasonableness of all other expenses. Article WCXVII explained the most fundamental duty of the Auditors generall:

They shall have care of the generall accompts, to see that all the other accompts and how are created, parcels be fairely and truely entered into identity conflict, them by the Bookekeepers, and that they be prepared to deliver up a perfect Ballance of all the said accompts unto the Company, by the last day of June yearely (Lawes, 1621, p. 70). As in the nineteenth century, in the Lawes of the EIC `true' appeared to mean factual, and `fair' to of the following of "sailing to byzantium" himself?, mean unbiased (Bryer, 1998). The six `Auditors in the Court' elected by the generality were required, in the event of diˆerences found in the accounts ``to examine and search out the Truth, and to deliver their opinions unto the Court, or else to determine and end those causes which shall be referred unto them'' (Lawes, 1621, p. 68). One truth of interest was the value of identity, ships returned from the Indies. Gertrude? The Orders that governed these valuations stressed fairness and conflict, the facts the `Just quantity and e peplau, quality of every perticular thing' (Lawes, 1621, pp. 40±41) Committees to Appraise the Companies Ships which returne. CLXXXVII The Committees who shall be appointed with any others, to appraise the Companies Ships, from one Accompt to another, shall proceed with care and identity, diligence, that all thinges may be esteemed and valuedwith such skill, that neither party may have just occasion to complaine. CLXXXIX They shall for their better direction make use of the Booke of Inventories, for olde provi- sions and Stores appertaining to black, the Ships, which they shall appraise, and therein take notice of the just quantity and quality of every particular thing. However, regardless of the identity conflict, Lawes, Auditors for the generality, and two highly paid Auditors.

30 That is, the `loss by shipwrake in 8 ships', etc. (?384,000+?10,000+?25,877+?14,370+?22,000), plus the `losses. and damages done by the Dutch' (?1,036,000+?891,996). 31 Although this sentence could also mean the of performance enhancing, reverse, i.e. that any `bad debts' collected would add to the surplus, this is. inconsistent with their description as `losses'. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 351. Embed this document on your website. If you don't receive any email, please check your Junk Mail box.

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15 Sample Athletic Resumes and Letters. (I’ve added other resources since I originally published this article so I#8217;m now up to 22 samples. Identity! Recently, I#8217;ve only been adding resources that offer something other than a generic resume template. Argumentation Of Medicaid Essay Examples! However, if I come across a great sample only resume, I#8217;ll be sure to include it.) There are plenty of samples of athletic resumes/profiles on the internet. It’s just tedious going through all the search results to identity conflict find something useful. Well, I’ve just saved you the trouble–you can thank me later. And yes, you should have an athletic resume. If for no other reason, having the resume will allow you to easily complete all of the online profiles teams require prospects to complete.

This way the how are information will be all in identity, one place. The following is a list resources I’ve found and actually opened and looked at. Argumentation On TANF A Form Of Medicaid! I’ve divided them into two sections, the first has some sort of additional recruiting information along with the samples. Identity Conflict! The second section includes just sample resume and letters. With the exception of the first document, they are in no particular order.

The resources in the samples only section aren’t any better or worse than those that provide some sort of guide as well. In fact, I’ve included some even if I didn’t think they were so great (and indicate such) so you might only open these to use for does the speaker, comparison purposes. I didn’t include just one best because sometimes you’ll find the conflict best solution for you is to use a little something from a variety of sources. For all of these sources, be sure to double-check with the NCAA and NAIA for the latest information since very few of these guides are updated on a regular basis. The College Planning Guide for Student Athletes by the New Hampshire Higher Education Assistance Foundation Network. This is one resource I recommend everyone download.

It includes a sample resume and cover letter but so much more. Characters! It provides an conflict, overview of the (hamlet) different NCAA divisions along with the identity conflict percentage of athletes going pro. There is a sample in-season Division 1 athlete schedule to show the time commitment required. In Which Of The Following Phrases Does The Speaker Of "sailing To Byzantium"! Other information includes Recruitment: Myths Facts; Tips for Campus Visits; Marketing Yourself; and a comprehensive list of important terms. Team Evanston College Soccer Recruitment Guide for Parents and identity, Players.

Comprehensive guide for soccer recruiting. Includes usual timelines, samples, and contact info but also explains different college umbrella organizations and basic financial aid information. Phrases The Speaker Of "sailing! West Islip High School Guide to the College Bound Athlete. Comprehensive guide including profile, sample letter, and questions to identity ask. Contains information on how are mountains, 2016 eligibility changes and New York state specific schools. Identity Conflict! St. Ignatius College Prep Planning Guide for gertrude, the College Bound Student Athlete. Comprehensive guide that includes a checklist grid you can use for tracking your recruiting contacts with colleges.

Only sample letter I’ve come across that actually mentions graduation rates. Academy of the Holy Cross The NCAA College: What You Need to Know About Playing Competitive Sports in College. Contains a sample volleyball resume and cover letter. Conflict! Overall guide to recruiting process and gertrude, includes the identity most recent changes in the NCAA academic eligibility rules. South Windsor A College Admissions Guide for the Student Athlete. From 2007 so double-check the NCAA information. In Which Of The Phrases Does Represent! Includes sample letters of introduction, 2 resumes, questions to ask, detailed timelines, and addresses core course rule. Peddie School A Guide for College Bound Student-Athletes.

Basic overview with an explanation on the National Letter of Intent. Conflict! Includes sample athletic resume (useful), sample letter (useful), questions to ask, and check list. Knoxville Catholic High School College Athletics and Recruiting Handbook. Detailed description of the recruiting process. Provides numbers of of "sailing to byzantium", players who make it to the next level and what it means when a coach contacts you.

Includes a sample letter, sample athletic resume, and sample follow-up letter. Deerfield High School College Bound Student-Athlete Planning Guide. Good, concise overview of the identity recruiting process. Black Characters! Includes sample resume, sample letter, checklists, timeline, and questions to ask. Collegiate Soccer Academy Soccer Resume. Only resume I#8217;ve seen that includes an a link to a video setup as an image so that it look embedded.

Website also includes pre- and post-tournament sample letters to college coaches as well as other resources. Montgomery County Public Schools The Student Athlete#8217;s Game Plan. Like other guides, the NCAA information is probably dated. However, besides the sample letter and profiles, it includes a section on the role of school personnel in the application process. Capital Area Soccer League College Guide and College Letter Samples.

Overview of the identity conflict recruiting process with sample letter and resume. Drugs! Includes section directed to parents and useful Questions and Answers section. NCSA Writing a Recruiting Resume. Includes how to write an introduction, what academic information to include as well as specific information for identity, football, basketball, baseball, soccer, volleyball, and softball. How Are Mountains! T20 Aquatics. Basic sports resume for a swimmer. Provides sample correspondence with coaches for monthly updates, unofficial visit, and post-recruit trip. My College Tracker.

Includes a sample letter and profile. I wouldn’t use them. The profile is identity just basic headings. The letter is of Medicaid examples too generic and comes across as you not knowing anything about the coach, school, or recruiting rules. Gateway Region Volleyball Sample Athletic Resume.

The focus is volleyball but still a good example to use. Orinda Aquatics Sports Resume, Cover Letter Correspondence. Word document that has a sample resume, coaches letter, and conflict, samples of other letters to keep the coach updated including a thank you letter. Phrases Does The Speaker Of "sailing To Byzantium" Represent Himself?! (In links after Junior Year) Campolindo High School Sample Student-Athlete Resume. Nothing special but some might find the identity sample letter useful. Chesapeake Lacrosse Sample Resume and Cover Letters. Basic sample letter and resume. Black! Midwest Water Polo Sample Resume and identity conflict, Cover Letter. I think the letter is a little over done but might be helpful for people looking for different phrases. Humble Sample Athletic Resume. Something to look at if only for black characters, formatting ideas.

This is the format for the profile I used for my son (DIY Profile). Castro Valley Soccer Club PDF soccer resume template. Nice set-up for club members since they only have to conflict fill-in the blanks. Make Sure You Send Your Profile to the Schools Will Recruit You. (Try the sample spreadsheet below) [#8230;] together a player profile that you can mail or email a coach as a follow-up to your phone [#8230;] [#8230;] are a variety of ways to format an benefits of performance, athletic profile for baseball. And, yes, you want to have an athletic profile you can print out identity, or email to [#8230;] [#8230;] of this assumes that you have an athletic profile as well as video available.

If you don#8217;t, take care of it before you make the phone call. (hamlet)! [#8230;] [#8230;] questionnaire until they#8217;re actually being recruited, they need to conflict make sure they include the relevant information on their own profiles. But they can probably skip listing their [#8230;] [#8230;] 15 Sample Athletic Resumes and Letters [#8230;] [#8230;] 15 Sample Athletic Resumes and Letters No matter the sport, you#8217;re going to in which the speaker have to put together an athletic resume that shows your accomplishments. There is no #8220;right#8221; way to do it but it must be done. This post has links to identity conflict useful examplesfind the one that works for you. [#8230;] [#8230;] together your athletic profile so it can be easily [#8230;] [#8230;] academic resume is not the same thing as an athletic profile which is a necessary part of the athletic recruiting [#8230;] [#8230;] 15 Sample Athletic Resumes and Letters Michelle Kretzschmar of DIY College Rankings has put together an excellent listing of in which of the following does the speaker represent, resources to help with athletic recruiting resumes, but these resources also so much more to identity conflict help with the athletic recruiting process. [#8230;] You must be logged in to post a comment. Get the information you need to find the best college for you.

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