Towards a Marxist accounting history of the British Industrial Revolution:a review of evidence and suggestions for research.doc
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Towards a Marxist accounting history of the British Industrial Revolution:a review of evidence and suggestions for research
Towards a Marxist accounting history of the British Industrial Revolution:a review of evidence and suggestions for research
Towards a Marxist accounting history of the BritishIndustrial Revolution: a review of evidence and suggestionsfor research*R.A. BryerWarwick Business School, University of Warwick.AbstractHistorians offer competing explanations of the origins and significance of the ‘British IndustrialRevolution’ (BIR), the rapidly increasing use of factories and machines in key sectors of theeconomy from around the middle of the eighteenth century. Many attempt to avoid eithereconomic or technological determinism by invoking the attitude of the ‘entrepreneur’, the‘businessman’, or the ‘industrialist’ to explain the BIR, but without clearly defining what theseterms mean. The paper uses accounting to explain and support Marx’s theory that underlyingthe BIR was the capitalist mentality that became dominant from the mid-eighteenth century.This mentality was revolutionary because it demanded control of the ‘valorization process’, thatis, control of production to maximize the rate of return on capital employed. The paper arguesthat growing evidence of modern management accounting by many leading firms during theBIR is evidence of Marx’s capitalist revolution. It reinterprets the well-known case of Boultonand Watt (BW) to illustrate Marx’s theory and to challenge Fleischman, Hoskin and Macve’s(1995) 6#00aa00view that its accounting shows that BW did not have the modern management mentality.It argues that the primary cause of variations in the modernity of accounting during the BIR wasvariations in Marx’s ‘social relations of production’, the degree to which labour had anindependent means of subsistence and capitalists pooled their capital. The paper concludes thatby testing Marx’s theory against the large archive of accounts and business records survivingfrom the eighteenth and nineteenth centuries, accounting historians can make an importantcontribution to the
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