What is it about?
Prevailing approaches in historical studies have been dominated by a macro view and placed an overwhelming emphasis on the Industrial Revolution as a major discontinuity in Western development. On the contrary, recent research in accounting, management, and business history has suggested a different direction.
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Why is it important?
To avoid biases from a too aggregate point of view. When opting for a micro-level focus, crucial discontinuities in management and accounting in the West can be traced further back to the Renaissance period. Re-dating the emergence itself of the divergence is a crucial issue in the whole debate.
Perspectives
This article thus searches for “micro foundations” in managing and accounting practices to address the ongoing debate on the East–West divergence. Despite the obvious problems with source availability, we outline a new research agenda for the debate.
Professor luca zan
Universita degli Studi di Bologna
Read the Original
This page is a summary of: Micro foundations in the Great Divergence debate: Opening up the perspective, Accounting History, September 2017, SAGE Publications,
DOI: 10.1177/1032373217729865.
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