D. Oldroyd
American ideology, socialism and financial accounting theory : a counter view
Oldroyd, D.; Tyson, T.N.; Fleischman, R.K.
Authors
T.N. Tyson
R.K. Fleischman
Contributors
DA Mccollum-Oldroyd sxkj33@durham.ac.uk
Other
Abstract
This paper is a response to part three of Rob Bryer’s (RB) analysis of the development of capitalism in the U.S., which focuses on the ideology underlying accounting practice rather than the practices themselves. We argue that RB has misread the independent producer ideology for a wider and more nuanced attachment to individual liberty that has colored American history from independence to the present day. We dispute his analysis of the decline of socialism as being the outcome of ideological struggle, and in particular Irving Fisher’s contribution to its demise. The paper also challenges RB’s views on Adam Smith’s legacy and Irving Fisher’s influence over FASB’s CF. Finally, it examines the historiographical implications of RB’s study and our counter non-Marxist narrative.
Citation
Oldroyd, D., Tyson, T., & Fleischman, R. (2015). American ideology, socialism and financial accounting theory : a counter view. Critical Perspectives On Accounting, 27, 209-218. https://doi.org/10.1016/j.cpa.2014.03.001
Journal Article Type | Article |
---|---|
Acceptance Date | Feb 5, 2014 |
Online Publication Date | Mar 26, 2014 |
Publication Date | Mar 1, 2015 |
Deposit Date | Feb 11, 2014 |
Publicly Available Date | Feb 21, 2014 |
Journal | Critical Perspectives On Accounting |
Print ISSN | 1045-2354 |
Electronic ISSN | 1095-9955 |
Publisher | Elsevier |
Peer Reviewed | Peer Reviewed |
Volume | 27 |
Pages | 209-218 |
DOI | https://doi.org/10.1016/j.cpa.2014.03.001 |
Keywords | Critical, Social, Public interest, Financial accounting, Capitalism. |
Public URL | https://durham-repository.worktribe.com/output/1459308 |
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Copyright Statement
NOTICE: this is the author’s version of a work that was accepted for publication in Critical Perspectives on Accounting. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Critical Perspectives on Accounting, 27, March 2015, 10.1016/j.cpa.2014.03.001.
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