Capitalism, states and accounting

Lesley Catchpowle, Christine Cooper, Andrew Wright

Research output: Contribution to journalArticlepeer-review

49 Citations (Scopus)


This paper is concerned with accounting's relationship to the state and to capitalism. It argues from a theoretical and historical perspective that accounting has been a central part of capitalism's recent restructuring which has involved the state. Using contemporary theories of society the paper views the state, capital and accounting from a holistic perspective seeing the social relations between them rather than seeing each as distinct forms.
Original languageEnglish
Pages (from-to)1037-1058
Number of pages21
JournalCritical Perspectives On Accounting
Issue number8
Publication statusPublished - Nov 2004


  • capitalism
  • states
  • accounting

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