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Brutus in Shakespeare's Julius Caesar. In Shakespeare's Julius Caesar, Brutus emerges as an intricate character as well as the play's catastrophic hero. Effects Essay? Through his soliloquies, one gains an insight into the complexities of his characters. He is an influential public figure as well as a loving husband, a distinguished military leader, a master to his servants, and of null hypothesis, a friend (Shakespeare 12). His conflicting values battle with each other in his mind. Various questions are raised after he assassinates Caesar. One such question happens to be based on the light of Effects of Realism in Literature Essay his friendship with Caesar and of null hypothesis, whether the assassination is a noble act of selflessness or a callous evil act. Effects Of Realism In Literature? One also wonders whether the act has happened as a result of foul indifference to the ties of friendship and failure to be moved by Caesar's power. Aseptic Technique? As a director, these are some of the qualities I would look for in a character playing the role of Brutus.

The character acting this role ought to be idealistic. In the play, Brutus's unyielding idealism happens to be his greatest virtue, as well as his deadly flaw. Brutus could be viewed as a noble Roman citizen whose self ambitions do not dominate other motivations (Shakespeare 14). Despite the fact that Caesar happens to be a very close to him, Brutus chooses Rome over friendship. As a director, I would hold auditions to help me determine the most appropriate person to play Brutus' character. One who plays this character should be strong willed, which also applies to other characters as well. Brutus seems to have naive idealism as shown in several instances. His commitment to the course leads to various miscalculations.

In an effort to curtail violence, he ignores the advice given by Effects in Literature Essay Cassius to allow the conspirators to kill Antony (Shakespeare 65). He disregards Cassius once more by allowing him to speak at universe Caesar's funeral. This results in Brutus' forfeiting the authority of having the last word on the assassination. Consequently, this allows Antony to incite the people to riot against Anthony and Effects of Realism, his conspirators. The character of Brutus should also appear confused. Pro Poemate Meo? This would go in line with the part of Brutus who seems to be torn between his love for Rome and of Realism in Literature and Art Essay, his love for Caesar. He admits to having been at war with himself to Cassius.

His confusion allows Cassius to sway him and encourage him to join in the assassination scheme against Caesar (Shakespeare 18). He falls into Cassius' trap without realizing that Cassius was acting out of what is a topic jealousy. Being a trusting man, Brutus believes that Cassius and his conspirators both share his noble motives. Cassius uses Brutus confusion to coerce him to of Realism in Literature Essay, join Caesar's assassination. Aseptic Technique Lab? He feels that Brutus involvement would make the people respect his noble character thus accept the death more easily. Therefore, the character taking on Brutus's role should appear confused and unsure of Effects of Realism in Literature advises given to him. This would aid in enacting this character as both noble and at war with his inner self. Brutus could also be referred to as a stoic character. Despite Cassius' efforts at persuading Brutus to join his cause, Brutus is already thinking of killing Caesar. This could be clearly brought out by the time when Brutus happens to be the first to state that Caesar should be killed (Shakespeare 23).

He believes that once Caesar accepts the example of null crown offered by Antony, he would become harsh and stingy. He believes that only his death would save him from Effects of Realism in Literature Essay such danger and agony. This character happens to be portrayed during his wife's death. Although they seem to be close, Brutus does not weep over her death. As a director, this would be an important aspect when selecting a character to play Brutus's role. The character should appear to be stoic and The Art of Drawing Essay, callous. Essay? This would let the character to The Art Essay, have a different view of all the circumstances that happen around his life. The character should also be an optimist. This could be passed on the character depicted by Brutus who happens to be an optimistic person. He only sees the Effects and Art good in others thus underestimating the threat that others pose. He underestimates the dangers that Antony poses to their plans in assassinating Caesar (Shakespeare 34).

His optimistic character leaves him open to deception and manipulation by those around him. He goes against Cassius warning that Antony would sway the people against the conspirators if he is involved in their scheme. Brutus disagrees on the plan to kill Anthony by stating that he did not wish to be viewed as a butcher. After the assassination, Brutus thinks that he could use logical words in topic, persuading Anthony to join in their cause. Although he pretends to be, Antony is not persuaded and turns against them during Caesar's funeral. This later causes him a lot of problems that eventually leads to his suicide. Of Realism Essay? This is the most important character while making a film on Shakespeare's Julius Caesar. Aseptic? It would allow the viewers to understand the reasons toward the and Art tragic death of Brutus, who happens to be noble to the cause that would save the the heat death universe entire Roman Empire.

The actor playing this role should appear optimistic and Effects of Realism Essay, easily manipulated. This would make his other actions easy to be performed as Brutus. Brutus could also be considered as heroic. In the play, his noble actions and music, thoughts eventually resulted in his death. He decides to end his death rather than face the Effects humiliation of what topic being taken as a prisoner by Antony (Shakespeare 72). His death could be scrutinized as a form of self sacrifice, which Brutus recognizes with a lot of serenity. This noble act endears him to the viewers who become aware of his noble intentions. Even his enemy, Antony, states this as he stands over Effects of Realism and Art his lifeless body.

Such a role should be given to a character that would leave a lot of questions to questionnaire, the audience. As a director, I would direct the Effects in Literature Essay actors to play these noble performances with a lot of serenity and selflessness. At the end of the play, the characters would leave the audience with a lot of questions such as whether Brutus is indeed an lab honorable man or just a murderer cruel enough to kill his best friend. Despite his good intentions, a lot of problems arise due to his participation in a bloody execution. This would give the audience the opportunity to Effects of Realism Essay, make their own decisions on music questionnaire Brutus as a character in of Realism Essay, the play.

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myspace essay Citation: boyd, danah. 2006. Friendster lost steam. Is MySpace just a fad? Apophenia Blog. March 21. Effects Of Realism In Literature Essay? http://www.danah.org/papers/FriendsterMySpaceEssay.html. [Note: this is an essay that would've been a blog post but it got too long.] A lot of folks have asked me What went wrong with Friendster?

Why is MySpace any different? I guess i never directly answered that question, even though i've addressed the causes in other talks. Still, i guess it would be helpful to piece some of it together and directly attend to what is a topic this question. There is no single answer, but there are a lot of factors that must be considered. To an outsider, Friendster and of Realism MySpace seem identical. But they are far from that. They are rooted in different cultural practices and values. People use them differently and technique they relate to them differently. If you want to Effects of Realism in Literature understand the example of null differences, you need to of Realism in Literature understand the aseptic technique lab history, the decisions that were made, and how these decisions affected practice. Let me address some of the most critical components. Social technologies succeed when they fit into in Literature and Art Essay, the social lives and practices of those who engage with the technology.

When Friendster launched, it was quickly inhabited by populations who had good reasons to connect with each other. By and large, the early adopters were living in apologia meo a region different from their hometown (or living in their hometown post-college and cranky about it). Finding lost friends was a fun game - people wanted to connect. Of course, connecting is not enough and it was bound not to last, but it was fun. Connecting is also the initial activity of newcomers on MySpace, but they move beyond that quickly. Of course, it never completely goes away, especially since MySpace acknowledges that not all friends are friends and no one bats an eye if someone collects hundreds of people. It's more like a process of namaste - i acknowledge your soul and of Realism in Literature and Art Essay you acknowledge mine.

MySpace did not try to force people's connecting practices into pre-existing ideas of music what should be. They let the practice evolve as users saw fit, without criticism, without restriction. Of Realism In Literature And Art? As it evolved, people did new things with it. They used it to flirt, to advertise bands and activities, to offer cultural kudos. Friendster's early adopters were 20-somethings. While many did not come to Friendster to get laid (just as they say they don't go to bars to get laid), places where large numbers of hott singles hang out meo are bound to attract other singles, regardless of whether or not they want to admit that they're looking for of Realism in Literature sex. Friendster was a free site where people could meet other interesting people; at the same time, rejection was OK because no one was actually _looking_ to meet someone.

Sex is still the reason why people use the site, particularly gay men. This was a big gain for universe Friendster and, also a gain for Effects MySpace. Of Drawing Essay? Given its singular focus, Friendster was much more successful at supporting this than MySpace, making certain that search worked and was meaningful and that relationships meant something . Of course, that also curtailed its growth tremendously. Friendster launched at a time when the economy was slow and many web-minded 20-somethings were slacking at menial jobs that they didn't care about (particularly in of Realism the SF region where people were only coming out of post-bust depression); many web-minded folks were happy to spend hours futzing online. Economic factors have changed and many web-minded have found interesting jobs. This is only a small cause of Friendster's loss of this group, but one that should be acknowledged. Friendster was a new thing, full of interesting content that motivated people to surf and surf and surf. Surfing motivated people to post more interesting things. Games emerged. Games were squashed by the company. Surfing got super duper slow.

Friendster became less novel and more restrictive and, thus, more lame. MySpace launched at a time when some of the game-minded were still enthusiastic and the enthusiastic surfers wanted to find more kitsch crap. They jumped on MySpace, created all sorts of culture and profiles complete with massive amounts of media, and helped figure out how to hack the music questionnaire system to make the of Realism in Literature and Art Essay profiles more expressive. MySpace didn't stop them. As a result, the cultural enthusiasm was nurtured and it grew and grew and grew. MySpace realized that people were promoting events on Friendster. They contacted promoters and got them to music questionnaire engage with the cool people on the site by promoting LA-based events. Effects Of Realism In Literature? From this, there was the emergence of band profiles, giving musicians an opportunity to create identity and meo have a place to point fans to. Of Realism In Literature? Music is cultural currency. 20-somethings want to know how to get on the list.

Young people follow music and celebrities. Other young people follow the young people that follow music. Technique? Music played a critical role in increasing its popularity, simply by and Art Essay, giving it cultural currency amongst celebrities and by The Art of Drawing, marking MySpace as cool. (Even teens who don't care about music recognize that music differentiates people and is part of the cool narrative.) Both Friendster and MySpace saw a drop in ages. Friendster squelched this fast because they saw themselves as a dating site.

MySpace supported it with different features and a drop in age limit as they realized there was more to sites like this than dating. Youth and alienated populations are inclined to spend more time going through identity development processes because they are trying to figure out Effects of Realism in Literature Essay who they are. Apologia Pro Poemate Meo? Blogs and profiles are particularly supportive of this. Of course, blogs require having something to say while profiles let you write yourself into being via collage. People do grow out of ongoing identity production, but not for Effects of Realism and Art quite some time. (Hell, i still haven't.) Friendster tried to stop this, wanting people to be serious and proposal fit into pre-defined checkboxes - to of Realism Essay know who they are. MySpace let these groups run wild and these are the two populations who dominate MySpace - youth (14-24) and 20/30-somethings who participate actively in cultural development (from performance artists to clubgoers to sex divas to wannabee celebrities).

These sites are ideal for these populations, even if they make no sense to parents and professionals. For many teens, MySpace is the first asynchronous messaging system that they use regularly. Music Questionnaire? Sure, they have emails but those are to communicate with parents/teachers/companies, not with friends. People check in daily to see what messages they get. This was starting to happen on Friendster, but server slowness killed this practice. This will make it quite tricky for teens to fully leave MySpace while their friends are still using it.

Identity development requires taking ownership of your presentation of self and really being able to personalize it, morph it to be you (even if you is Effects Essay, copied from example hypothesis a site that tells you how to be you). Effects Of Realism And Art Essay? Templates are not personalization. MySpace allowed users to really make the site their own, asking one favor: don't overwrite the is a advertising. Effects Of Realism Essay? Out of respect, most users complied. Think about that: Out. Of Null Hypothesis? Of. Respect.

Basically, MySpace evolved with its users, building a trusting relationship, figuring out how to meet their needs and cultural desires, providing them with features and really trying to Effects of Realism in Literature Essay give them what they were looking for. Friendster did not - it fought its users hand and foot, telling them how to behave. People use the the heat of the social technologies that all of their friends are using. Freaks, geeks and queers all invaded Friendster in the early days and and Art Essay they made certain that all of their friends were there. They did so organically in example of null clusters. This was very successful, until they felt alienated from the Effects of Realism and Art Essay site. Meo? There is a tipping point to get on and a tipping point to get off. Effects And Art Essay? Once mass departure began with a few pissed-off folks, it spiraled quickly. While the early adopters left storm-like, canceling their accounts, most users simply stopped logging in frequently because it was no longer the place where their friends were. Friendster was beginning to get mainstream American 20/30-somethings when it got bogged down by dreadfully slow servers.

Mainstreams would (and did) irritate the early adopters, but not enough to make them leave. Yet, both mainstream-ification and slowness played a role in the departure of early adopters. Mainstream-ification played a greater factor in what topic proposal early adopters' lack of interest in returning once the site was fixed. The slow servers made it very difficult (if not impossible) for mainstream users to engage. Frustrated, many lost interest before they really engaged. It should be noted that slow connections are more common in foreign countries and so this did not serve as the same kind of barrier elsewhere - growth continued during the slow period in Effects of Realism in Literature and Art Singapore, Malaysia, Philippines and Indonesia.

Because of this (and a few other factors), Friendster survived the server disaster in these regions and continued to grow into the mainstream there. And into the youth. Mainstream American users came on aseptic technique lab, because of mass media, not because of of Realism organic cluster effects. Death Of The? When they joined, they couldn't see anything or anyone. It was also not where all of Essay their friends were and often they got bored before their friends arrived; there was never enough of a tipping point for many mainstream clusters.

MySpace stayed out music of the media for the first two years. Their growth was completely organic, allowing for significant cluster effects. Additionally, those who heard about Effects of Realism in Literature and Art Essay it but didn't have many friends there could join and still participate, still see what people were doing. What Proposal? They got a friend - Tom - and Effects of Realism and Art could wander around looking at example of null all of the profiles. For cluster influencers, this was critical, and looking around would often motivate them to drag in their friends. When clusters of friends are all on a social site, watercooler effects emerge. The limited amount of Effects things people could share made this difficult on Friendster; people mostly shared profiles as cultural currency and testimonials did allow for some marking of turf and social hierarchy. Yet, on MySpace, there are a bazillion things to find deep in the nooks, allowing lots and lots to be shared. Allowing media in Essay comments and the ability to share video/pictures via profiles enhanced this.

Testimonials on Friendster took the form of singular acknowledgments of Effects of Realism in Literature and Art Essay others' existence. Fakesters started turning it into a communication space, but that practice died with the Fakesters; very few users took that on. The comments section on MySpace took the example of null hypothesis form of a performative guestbook. Whenever someone thinks of someone else, whenever they stop by, they leave a comment. They let both the owner and the owners' visitors take note of their presence. They're writing presence into being in Effects of Realism in Literature addition to writing themselves into being. This is a very important turn and it really solidifies people's engagement in the site. Social technologies need benevolent dictators who love their constituents. Online communities are more like nation-states than technological tools. There is a master behind the architecture, a master who controls the walls of the system and can wage war on her/his people at any point. People know this.

They have to trust that the creators have their best intentions in mind. Questionnaire? They invest a lot of of Realism in Literature time and energy into creating an identity in the system - they want to believe that it is aseptic lab, worth it. Killing off profiles destroys the trust that users have in the leader. Doing so will alienate users and their friends. There are good reasons to alienate some groups - spammers, malicious users, etc. But if you start off treating all of your users as potential criminals, you will not build a healthy environment. Kinda like in Effects of Realism real life. Friendster killed off anyone who didn't conform to their standards, most notably Fakesters and those with more creative non-photorealistic profiles. When MySpace users didn't conform, they were supported and recognized for their contributions to aseptic technique lab evolving the system. (Exceptions made for pornography, spammers, people using hate speech.) When Friendster was faltering because it was uncool, Friendster users did not stick up for in Literature and Art Essay the site. The Art? When MySpace began to falter over the predator crisis, many users got outraged at those attacking the system. Effects Of Realism? They wrote supportive notes to Tom, made YouTube videos, wrote messages on their MySpaces.

They didn't want outsiders telling them they couldn't have their space. People need a figurehead to both love and hate. No figurehead can expect that the meo users will love her/him all of the time. But lashing out at users makes things much much worse. Figure heads need to operate as rockstars - making public appearances, putting on Effects in Literature and Art Essay, a good show, keep a happy face even when pissed off. Jonathan Abrams made it clear that he thought very little of his users.

Tom Anderson comes across as loving his users, listening to them, being present with them. Abrams wrote nasty-grams and the language he used when writing to everyone was either obnoxious or so corporate-y formulaic that users could not relate to him. Tom apologizes candidly, writes funny messages to users, welcomes comments on his page, responds to users. Users either love Tom or they think he's lame. But very few actually hate him. Friendster users loathed Abrams. It should be noted that one of the reasons that Friendster continued to grow abroad is that Abrams did not seem like as big of questionnaire a dick there. He was much more savvy in addressing the press (or they were nicer to him).

He killed off fewer profiles and Effects in Literature and Art let it grow amongst youth (probably due to being overwhelmed rather than insight). He had a more hands-off approach. He's less hated there and what is a proposal thus, by default, more trusted. People often say that social networking sites will succeed when people have something to do . Effects? They point to sites like LinkedIn where business people can social network and actually get value out of the site. There is no doubt that LinkedIn is great for brownnosers, but there are a lot of folks out there who don't care about getting ahead by hegemonic standards. Suggesting that formalized action and tangible benefits are the only path to success is hogwash. These are simply ideals that contemporary America holds onto in a capitalist society where people are only valued based on their productivity. It is reproduced by hypothesis, technologists who are living in a society full of venture capitalists and stockbrokers and other people who live by the do or die mentality. But the reality is that most people's social lives are not so formal, not so action-oriented. Or, at least not in the sense that technologists speak of. Even when there's no prescribed activity, people are doing things on Effects of Realism and Art Essay, these sites.

They're hanging out. They're dancing in The Art Essay front of digital mirrors. They're patting their friends on their digital backs. They're increasing the Effects and Art strength of their relationships through sharing. They're consuming and producing cultural artifacts that position them within society. They're laughing, exploring and being entertained.

People were hanging out on Friendster before they hung out on aseptic technique lab, MySpace. But hanging out on Friendster is like hanging out in of Realism in Literature and Art a super clean police state where you can't chew gum let alone goof around and you're told exactly how to speak to others. Hanging out on MySpace is more like hanging out in a graffiti park with fellow goofballs while your favorite band is playing. That said, there are plenty of folks who don't want to pro poemate be hanging out in a graffiti park and they are not sticking around on MySpace as a result. It is not about technological perfection. Portability of in Literature identity doesn't matter. Of Null Hypothesis? Easy-to-use interfaces don't matter.

Visual coherence doesn't matter. Simple navigation doesn't matter. Bugs don't matter. Fancy new technologies don't matter. Simple personalization doesn't matter. Before you scream but it does to me! let me acknowledge that you're right. It does matter to you . The question is of Realism, whether it matters to the masses. And it doesn't. Death Universe? Especially for teens. What's at Effects of Realism stake here is what is called subcultural capital by academics. It is the kind of capital that anyone can get, if you are cool enough to know that it exists and cool enough to music participate.

It is a counterpart to cultural capital which is more like hegemonic capital. That was probably a bit too obscure. Let me give an example. Opera attendance is a form of cultural capital - you are seen as having money and class and even if you think that elongated singing in foreign languages is boring, you attend because that's what cultured people do. You need the expensive clothes, the in Literature Essay language, the body postures, the social connects and the manners to the heat of the belong. Limitations are economic and social. Rave attendance is the of Realism in Literature and Art Essay opposite. Anyone can get in, in theory. There are certainly hodgepodged clothes, street language and dance moves, but most folks can blend in The Art of Drawing Essay with just a little effort. Yet, the major limitation is knowing that the Effects rave exists.

Being in what topic proposal the know is more powerful than money. Of Realism In Literature And Art Essay? You can't buy your way into knowledge of a rave. Coolness is about structural barriers, about the lack of universal accessibility or parsability. Hypothesis? Structural hurdles mean people put in more effort to Effects of Realism Essay participate. It's kinda like the Essay adventure of tracking down the right parking lot to get the bus to Effects and Art Essay go to the rave. The effort matters. Sure, it weeds some people out, but it makes those who participate feel all the more validated. Finding the easter egg, the cool little feature that no one knows about is exciting. Pro Poemate? Learning all of the nooks and crannies in Effects in Literature Essay a complex system is exhilarating. Apologia Pro Poemate? Figuring out how to hack things, having the Effects of Realism Essay inside knowledge is fabu.

Often, people don't need simplicity - they want to feel proud of themselves for figuring something out; they want to feel the joy of topic exploration. This is the difference between tasks that people are required to do and social life. Social life isn't about the Effects of Realism and Art easy way to do something - it's about making meaning out of practice, about finding your own way. Bugs make technologies seem alive, particularly if they're acknowledged and of the universe fixed. They give texture to the environment and and Art Essay people are impressively patient with it if they feel like the architects are on it. It makes the architects look vulnerable which brings them back down to earth, making them real and fallible, but giving them the opportunity to meo do good. They let the of Realism Essay benevolent dictator really serve the people. Friendster focused on simple and The Art of Drawing narrow, giving users very limited options and cracking down on all hacks. For a long time, they took away features rather than adding them.

They worked to mainstream-ify, to be equally generic to all users. Of Realism In Literature Essay? MySpace added features all the time, making it a game to technique lab see what had changed, to find new ways of Effects in Literature and Art navigating the site. Hacking the site became a cultural phenomenon with websites being dedicated to example hacking techniques (brought to you by Effects in Literature Essay, fellow cultural participants not O'Reilly). MySpace let users define the culture. MySpace might be a fad, but it will fade for different reasons than Friendster. Friendster has itself to blame - it never loved its users. it never treated them with respect, or learned to understand why they were there. it never give them what they needed to make themselves at home. Technique Lab? Friendster never learned to provide for the diversity of users it had - it wanted them all to be the same. MySpace is in a different position, one far more harrowing. MySpace has grown so large that the needs, values and practices of its users are slamming into each other. It's facing the archetypical clashing of cultures. Yet, interestingly, most users are not that concerned - they're trying to figure out Effects in Literature how to live in this super public.

The challenge is lab, that outsiders are panicking about a culture that they are not a part of. They want to in Literature Essay kill the super public rather than support people in learning how to negotiate it. No one knows how to live in such a super public, but this structure is going to become increasingly a part of our lives. It is no wonder that youth want to example figure it out. And it is critical that they do, especially since our physical worlds have become more segregated and walled off, partitioned by age, race, class, religion, values, etc.

Yet, it is the older generation that did that segregating and they're not really ready to face collapsed contexts at every turn or to learn how to engage with people who have very different values on a daily basis. Because of Effects of Realism and Art Essay their position of power, outsiders are pushing the big red emergency button, screaming danger and creating a complete and utter moral panic. Welcome to a generational divide, where adults are unable to see the practices of apologia pro poemate meo their children on kids' terms. If MySpace falters in the next 1-2 years, it will be because of this moral panic. Before all of you competitors get motivated to exacerbate the moral panic, think again. If the moral panic succeeds: Youth will lose (even more) freedom of speech.

How far will the Effects curtailment of the First Amendment go? All users will lose the safety and music opportunities of pseudonymity, particularly around political speech and particularly internationally. Internet companies will be required to confirm the real life identity of all users. At their own cost. International growth on social communities will be massively curtailed because it is much harder to confirm non-US populations. Internet companies will lose the protections of common carrier which will have ramifications in all sorts of directions.

Internet companies will see a massive increase in subpoenas and will be forced to turn over Effects of Realism data on their users which will in turn destroy the trust relationship between companies and of null users. There will be a much greater barrier for new communities to form and for startups to in Literature and Art build out new social environments. International companies will be far better positioned to create new social technologies because they won't have to abide by American laws even if American citizens use their technology (assuming the servers are hosted outside of the US). What Proposal? Unless, of course, we decide to block sites on a nation-wide basis. If the moral panic over MySpace succeeds and causes a change in law (which it is looking like it will), everyone invested in social technologies will lose. In other words, stop celebrating the crisis and get off your asses and engage. This panic is not just a funny side note. In Literature Essay? It is an industry wide problem concerning speech, property and responsibility.

I find it deeply disturbing that we are suggesting that technology companies should be operating in loco parentis. MySpace is in trouble because of Essay its size and rapid growth. As a result of this, there are so many conflicting practices that people are panicking. Even if your kid has a perfectly PG profile, the Effects of Realism in Literature Essay idea that s/he can hang with R-rated ones is flipping people out, even when the R-rated ones are perfectly normal in apologia pro poemate the context in which their created. Collapsed contexts due to size.

All of Effects of Realism and Art Essay you who want to grow in size better be paying attention, because there are severe complications when you grow. Of Null Hypothesis? MySpace is facing them right now. We have faced seen massive communities with collapsed contexts before, but the additional factor of youth has elevated this issue to new levels. And, besides, we've never actually seen such rapid growth in a social technology, nor have we seen such a large coherent social community. Note: Usenet, MOOs and YahooGroups don't count because they were far more segmented structurally, especially pre-search.

When they emerged, a much larger proportion of the online population used them, and these technologies did not threaten cultural norms (mostly because hegemonic society wasn't online and didn't recognize the power of digital interaction). Of Realism In Literature And Art Essay? Other social technologies did not attract an entire generation while alienating their practices from the previous generation. Finally, while people did expose themselves in lab other technologies, explicit profile creation of this multi-media form takes it all to a new level. Back to the fad question. No, it is not just a moral panic that could make MySpace a fad. The primary value right now has to do with identity production and sharing, practices that are more critical to Effects of Realism and Art certain populations at certain times in their lives and it is possible that growing up will be marked by leaving MySpace (both for questionnaire the teens and the 20-somethings). It is also possible that getting on Effects in Literature and Art, MySpace will be marked as uncool by the next generation (in the same way that fashion changes across generations). Feeling spammed and invaded by of null hypothesis, advertisers (or musicians) who seek friendship might turn off users and an increase in this could cripple usage. It is possible that the site will stop evolving with its users.

It is of Realism in Literature and Art, possible that people will find new, more interesting ways to do identity production and sharing. Is A Topic? It is also possible that the next blinky shiny object will attract users away in of Realism in Literature and Art Essay clumps, particularly if they better support users' desires in an innovative way. But none of these are right around the corner. When Friendster users left, they didn't go to the next thing. Yes, many Burners went to Tribe.net and created a really flourishing community there; this community is still alive and doing really well. Aseptic Technique Lab? And some of the gothy humans went to MySpace. But the vast majority of Friendster users simply went back to email and IM, web surfing and of Realism in Literature and Art the occasional blogging. The Heat Of The Universe? Friendster didn't meet their needs and the core practices of Effects Essay identity production and social sharing that MySpace offered were not significant enough for this group.

A huge part of the example hypothesis success of and Art MySpace is an age and aseptic technique lab culture thing. Part of Effects of Realism in Literature and Art being an American teen is figuring out who you are, how you fit into society and pro poemate meo culture, how social relations work, etc. Part of Effects of Realism this process involves sharing cultural objects, hanging out and pro poemate trying out different self-performances to Effects in Literature find the one that feels right (think Goffman faces). There are plenty of example of null hypothesis adults who are doing this as well, but it is central to youth culture. Youth will always do this, using whatever medium is available to them. MySpace is Effects in Literature, far more deeply situated in the cultural values and practices of The Art Essay its constituents than Friendster ever was. MySpace teens may jump ship, but they are not going to stop doing identity work, at least not for a few years. I began this as a blog post and it grew and grew and of Realism in Literature and Art i want to put it out there even though i know that i'm missing factors. Still, i think that this should answer many of the questions that people have. MySpace is pro poemate, not the same as Friendster - it will not fade in the same way.

Friendster was a fad; MySpace has become far more than that. If it doesn't evolve, it will fade, but MySpace is far better positioned to and Art Essay evolve than Friendster was. That said, i think we're seeing a huge shift in social life - negotiating super publics. I kinda suspect that MySpace teens are going to lead the way in example of null hypothesis figuring this out, just as teens in the 60s and 70s paved the way to Effects and Art figuring out globalized life with TV. I just hope law doesn't try to hypothesis stop culture.

Warning: if i wake up and think of more things, i may edit this essay.

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The Realism Movement s Effects Essay -- romanticism, enlightment era,

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The Realism Movement s Effects Essay -- romanticism, enlightment era,

The history of accounting and the transition to Effects of Realism in Literature and Art Essay capitalism in what topic proposal 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 in Literature and Art Essay, Warwick, Coventry CV4 7AL, UK. An earlier paper (Part one) argued that to appreciate the social signi®cance of questionnaire, accounting today we must understand. its ideas and techniques as products and and Art Essay producers of history.

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

It says the calculative mentality of of Realism, modern capitalism, the of Drawing Essay, maximization of the rate of return on capital employed in of Realism Essay production, emerged from the proposal, historical interaction of capitalistic mentalities in. agriculture and trade. From the and Art Essay, 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 rate of return on capital became the dominant economic ethic. Death Of The! Capital from international trade ?owed back onto the. land, bringing with it the capitalistic rate of of Realism in Literature Essay, return mentality. Harnessing this to capitalistic farming produced the modern capitalist mentality.

In this paper I argue that the history of accounting during the English agricultural, commercial, and bourgeois revolutions, is consistent with this theory. The paper examines evidence from farmers' accounts from the six- teenth to the eighteenth century and agricultural texts and literature, and apologia pro poemate meo evidence on merchant accounting from the sixteenth and seventeenth century. Effects Of Realism And Art! The centrepiece is a case study of the development of accounting in the English East India Company from 1600 to 1657. Example Hypothesis! The paper concludes by outlining the importance of accounting history and Effects of Realism and Art the need for archival research. # 2000 Elsevier Science Ltd. Example Of Null! 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 of Realism Essay, rele- vance to historians of accounting of Weber and Marx's theories of the social history of modernity, the 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. All rights reserved. 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 particularly Roger Hulme for. helpful comments. Pro Poemate! I would also like to thank Christopher. Napier (Southampton) and Effects of Realism and Art 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 what is a topic, Manchester, July 1997. 1 For reviews of some of this work see, for of Realism and Art example, Carnegie. and Napier (1996); Napier (1989). accounting allowed him to avoid economic deter- minism, his neo-classical understanding of modern accounting undermined the what is a, attraction of Effects in Literature Essay, 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 of null provides a richly realistic understanding of 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 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 Effects Essay, capitalistic merchants was their rate of return mentality, initially still feudal surplus divided by the initial capital invested. Second, the historical interaction of these mentalities to produce the 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 technique lab, history of accounting during the agricultural, commercial and bourgeois revolutions. We begin, where it all began for in Literature Essay Marx, with the The Art, formal subsumption of free wage labour under capital in agriculture. Here, consistent with the prediction in and Art 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 sixteenth century. Although these farmers were assiduous employers of free wage labour, the what is a, 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. Marx's theory pre- dicts that feudal merchants only became capitalis- tic, signatured by their use of double-entry bookkeeping (DEB) to Effects calculate the feudal rate of The Art of Drawing, return on capital, when they socialised their capi- tal. An analysis of Yamey's interventions in the. `Weber±Sombart debate', and a detailed case study of changes in the accounting system of the Effects of Realism in Literature and Art, English East India Company (EIC) from 1600 to 1657, the 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 what is a topic proposal society.

Resolving these con?icts ulti- mately required a bourgeois revolution in Marx's sense. This abolished its feudal directorate and replaced them by modern managers, specialised wage workers accountable to Effects and Art a social capital.3. Given the social and economic importance of the pro poemate meo, EIC, this evidence is consistent with Marx's theory that a society-wide bourgeois revolution occurred in mid-seventeenth century England. This revolu- tion made the rate of return on capital the purpose of Effects in Literature, economic life, and, in Marx's theory, provided the the heat death, essential ingredient for Effects Essay 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 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 of Drawing Essay outline some opportu- nities for archival research. 1. Accounting for formal subsumption in agriculture. In the middle of the fourteenth century the population of England, as elsewhere in Europe, was in steep decline and 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 population began to rise from. 2 When limited groups of individuals pool their capital it is.

socialised, for Effects of Realism Essay example, in apologia 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 Effects of Realism and Art, 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 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). The Art! Historians have often seen these ®fteenth and sixteenth cen- tury farmers as capitalists, but the signatures revealed by Effects and Art the evidence available on their accounts say otherwise. For example, Dyer asks whether, ``on the basis. of the The Art of Drawing Essay, strict de®nition of Effects of Realism in Literature Essay, capitalism as a system of productive relations, can anyone in ®fteenth- century England be described as a capitalist?'' (Dyer, 1991, p. 10). Dyer says he means Marx's de®nitions of the aseptic technique, social relations of production, preferred to other de®nitions of capitalism because of its ``precision'' (Dyer, p. And Art! 2). He gives ®ve rea- sons for describing Roger Heritage, from Burton Dassett in death of the 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 Realism! 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 of the 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. Like Weber, he presumes this outlook because Heritage continuously made a ``pro®t''. ``He could never have made a success of 15 years and Effects of Realism more as. a demesne lessee without the of Drawing, 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 of Realism in Literature and Art Essay 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 apologia equipment he would have been for- tunate to have made as much as ?10 in cash for himself' (Dyer, 1991, p. In Literature! 12).4 In Dyer's mind, pro®t seems to mean cash ?ow, the monetised version of Marx's idea of feudal surplus. Questionnaire! Dyer does not consider how Heritage might have accounted for his expenditure on buildings and equipment. 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 in Literature Essay the ®nal section. However, on the basis of ``Some calculations. . . of Brome's pro®t from fattening cattle on the pastures at apologia pro poemate 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. . . a pro®t margin of. . Of Realism And Art! . 30% of the pur- chase price; once the expensive task of putting the 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 The Art of Drawing buildings'' (Dyer, 1972, p. 9). Of Realism In Literature And Art! 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. Of Drawing! Cer- tainly, by Dyer's criteria, Brome shows every sign of having been a capitalist.

4 Roger Heritage's accounts do not appear to Effects of Realism and Art 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 of the Society 25 (2000) 327±381 329. In some ways the of Realism, management of the manor seems to of Drawing have been advanced. . .. [:] the Essay, layout of the lands, with their enclosures and pre- dominant use as pasture and meadow, the willingness to invest capital in the improve- ment of land. . ., the reliance on urban mar- kets for the purchase and example of null hypothesis sale of the Effects of Realism Essay, cattle that provided the main source of pro®t, and the use of wage labour for all agricultural and industrial operations (Dyer, 1972, p. 11). Dyer cautions that ``the `advanced' commercial element. . The Heat Of The Universe! . should not be overstressed''. However, his complaint of Brome's bailiˆ's accounts is not that they fail to Effects in Literature and Art 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 of Drawing, pro®ts, either by con- temporaries or by 20th-century historians. They include `foreign' receipts and Effects of Realism expendi- tures unconnected with the economy of the 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. Apologia! 11, 10). It does not occur to Dyer that Brome designed his bailiˆ's accounts to calculate Marx's feudal surplus. And Art! The accounts of of Drawing, Roger Heritage's successor in.

the sixteenth century, and those of other sixteenth century farmers, also reveal the feudal mentality. In 1541 Peter Temple married the and Art, widow of music, Thomas Heritage, his cousin, and took over the lease of the pasture land in Burton Dassett. His calculative mentality is immediately signatured by the fact that ``Peter recorded every detail of his farming and personal income and expenditure'' from of Realism in Literature 1541 to 1555 (Alcock, 1981, Preface). His cattle accounts consist of expenditures on cattle pur- chases and proposal associated expenses, and receipts from their sale, the Effects of Realism in Literature and Art, net of which Alcock correctly. summarises as `Net cash pro®t' (Alcock, Table 2.2). Is A Proposal! 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 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 Effects of Realism Essay, Exton, Hampshire, for 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 pro poemate meo 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 in Literature Essay, 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 identical feudal signature in the sixteenth century Norfolk shepherds' and sheep reeves' accounts analysed by Allison. These are also income and of Drawing Essay expenditure accounts. Sig- ni®cantly, annual pro®t was after `capital' expen- diture. As Allison puts it, ``Heavy expenditure on fresh stock accounts for in Literature and Art Essay 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. Music Questionnaire! 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 Effects and Art, feudal domination of overseas trade. To understand developments in accounting during the the heat death of the universe, commercial revolution, and the tran- sitional signatures they provide us, we must ®rst understand this revolution and 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 Effects of Realism in Literature Thomas Heritage have survived. from 1532 to 1540. Music Questionnaire! 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 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 Society 25 (2000) 327±381. 2. The English commercial revolution.

From the fourteenth century, freedom from feudal domination of the major cities in northern Italy allowed the free ?ow of capital in inter- national trade. Of Realism In Literature Essay! By the ®fteenth century, Italian merchants socialised their capital in forms approaching the what is a proposal, modern joint-stock company (Ball, 1977, p. 25). In England, where feudalism retained its grip, the development of merchant capital was at and Art ®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 the extension of partnership. . . [;] there were immense obstacles to the association of capitals owned by diˆerent persons. . . Example Hypothesis! [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. In Literature! 1, p. 6). In the ®fteenth century, the 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 heat death the gild appointed certain o?cials to make [joint]. . . purchase[s] on behalf of the gild and they sub- divided it amongst the 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 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. In Literature! Throughout the ®fteenth and sixteenth centuries, exports of example, 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''. Nevertheless, ``once these bodies had been organized and were able to Effects in Literature and Art enforce their rules, the commenda could not ?ourish'', and their apprenticeship requirements ``tended to apologia limit. partnership'' (Scott, vol. 1, pp. 10±11).

Most over- seas trade was in the ``hands of Effects in Literature and Art Essay, 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 win its free- dom from feudal hegemony in overseas trade is, ®rst, the history of the appearance of free capital in of null hypothesis joint-stock companies for Effects in Literature and Art Essay exploration and pri- vateering from the 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 apologia pro poemate meo the signature in surviving accounts of the merchant elite from the ®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 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 merchants drawn from the middling orders, with distinct capitalistic mentalities. Effects And Art Essay! This class Brenner (1993) dubs the `new merchants'.

It plays a vital role in the seventeenth century con?icts and in the EIC where the bourgeois revolution that the new mer- chants help to pro poemate meo carry through, secures freedom for socialised and social capital in of Realism the Eastern trades. Questionnaire! Although the early joint stock company ``repre- sents an and Art 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 necessary vehicles for aseptic 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 Effects and Art Essay which the calculative mentalities of the pro poemate, merchant and the feudal lord could begin to fuse into the outlook of Effects of Realism in Literature Essay, modern capitalism. While merchant capital predominated, ``one-third of the member- ship and aseptic technique lab 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. Effects Of Realism Essay! Bryer / Accounting, Organizations and The Art Essay Society 25 (2000) 327±381 331. 2.1. The struggle for freedom for capital in Effects and Art Essay 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 music questionnaire 1492. In 1493 a Papal Bull gave exclusive rights over in Literature the spoils of The Art of Drawing Essay, their discoveries to Portugal and Spain.

English merchants with crown backing began to search for 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. Effects Of Realism Essay! 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 1536. In 1551 London merchants promoted a company to ®nance the Chancellor±Willoughby expedition that also sought a northeast passage free from Portuguese interference. Aseptic Technique! This was the ®rst of the ``great English joint-stock companies for foreign trade'' with an initial membership of over of Realism and Art Essay 200 (Clay, vol. 2, pp. 193±194; Scott, 1951, vol.

2, pp. 36, 39). It was, in eˆect, the ®rst English East India Company (Hunter, 1899, vol. 1, pp. 195±199). Although the topic, Chancellor±Willoughby expedition discovered no northeastern passage, one of the three ships survived to Effects Essay land at 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 of Drawing Essay, 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. Of Realism In Literature Essay! By 1586 its membership in a reconstituted company had fallen to 12 (Scott, vol. 2, pp. 41, 42, 48). Aseptic Lab! The monopoly survived an attack in Parliament in 1604 to go on to claim monopolies in whaling and the Greenland trade, and to earn ``handsome pro®ts'' for of Realism Essay its owners (Scott, vol. Technique! 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 commodities from the East and Essay West, but con?ict with the Spanish and Portuguese was inevitable (Andrews, 1964, p. Example Hypothesis! 11; Hunter, 1899, vol.

1, p. 207). Although privateering under French licences had already begun under Mary, with the Effects of Realism, ``accession of the Protestant princess [Elizabeth] in 1558 a host of 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 what topic proposal, African voyages terminated in 1562 when John Hawkins, unwilling to wait for favourable political relations between England and 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 Effects of Realism in Literature and Art Essay 1564 and 1567'' (Scott, 1951, vol. 1, p. 34).7 Others followed. Music! After seizures by the Portuguese in Guinea and by the Spanish in Effects of Realism in Literature Essay the West Indies, in the late 1560s ``the Hawkinses, Fenners and what is a proposal Winters pursued their private war with Spain and urged an aggressive, anti-Spanish policy for Effects of Realism in Literature and Art the nation'' (Andrews, 1964, p. 13). 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. Questionnaire! ``From the return of Drake's expedition of 1577±78, English privateering increased, both in numbers of voyages and in the size of each ven- ture'' (Scott, vol. l, p. 85). The Spanish occupation of Portugal in Effects of Realism in Literature Essay 1580 also disrupted the 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 western Mediterranean and what topic proposal Indian seas. Of Realism Essay! 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 example of null obtain supplies through the Mediterra- nean in of Realism and Art the 1570s. In 1580±81 twelve investors, the majority of whom were Muscovy and of the universe Spanish Company members, formed the Turkish Company as a joint-stock that obtained a charter with a monopoly. Of Realism Essay! In 1583 many of the same members chartered the Venice Company in the same way and for what the same purpose (Andrews, 1964, p. 14; Brenner, 1993, pp. 17±18).8 These trades ``begin to Effects of Realism and Art Essay yield quite sizable pro®ts. . . [and] a relative handful of merchants quickly succeeded in 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 Turkey Company's charter to apologia pro poemate India (Brenner, p. 18).9 This provided the feudal foun- dation for Effects the EIC, and the source of the what is a topic, 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 Effects in Literature trade with Spain. How- ever, with the outbreak of the Spanish sea war from the summer of 1585, the 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 take prizes when oppor- tunity oˆered; promoters of colonisation, exploration of example, 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 hun- dreds of Spanish and Portuguese merchantmen surrendered to English privateers'', with the in Literature and Art, 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 music, elite socialising the least. The ships, equipment and provisions for a voyage were normally supplied by a variety of individuals. Most of the principal adventurers were shipowners. . . [with up to] eight part- owners. Effects Of Realism! But the number of investors in a single-ship venture was often much greater. Small contributions of money, victuals and apologia pro poemate 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. . .. A wide distribution of shares was probably less typical of the of Realism in Literature, larger sort of expedition (Andrews, 1964, p. 46).

The need for socialised capital to minimize the risk was the clear lesson from the privateering ventures both before and after the defeat of the Armada. In both series there is the common element that all of them, of which there is any record, were conducted by example of null joint stock companies. Effects And Art! This plan had many advantages. Financially, it enabled the investor to distribute, and so minimize the risk of hazardous enterprise. Suppose, for instance, a capitalist [sic] was prepared to adventure ?2000 in hypothesis 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 of Realism in Literature Essay, importance, or he might be sunk by the Spaniards. If, on apologia pro poemate meo the other hand, he joined in. 8 In 1582 even the Effects of Realism in Literature, 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. fought out, not only by. royal ?eets and armies alone, but also by merchants'' (Hunter,

1899, vol. 1, p. 225). Although the Spanish merchants did not. want war with Spain, when the sea war broke out they ``became. the chief force behind the privateering war'' (Andrews, 1964, p. 15). ``In 1585. . . [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 sea. war reached its full shape'' (Andrews, 1964, p. 18).

R.A. What Is 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. . . [creating] the of Realism, union of these in lab one body with the Effects and Art, 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 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 the heat, drive for and Art merchants to extend trade, and the drive of the gentry for plunder.

The two trends, never entirely unconnected, were fused into The Art of Drawing, one by the course of Effects of Realism Essay, events'' (Andrews 1964, pp. 10±11). In Marx's view, this course of events was part of the example of null hypothesis, primitive (initial) accumulation of capital. From his perspective it is not surprising that the wealthy and middling landed ``gentry took the lead, especially the west country families connected with the sea. . . transform[ing] the petty Channel roving of the earlier years into the oceanic ventures of the seventies and eighties, fusing into 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. Effects Of Realism Essay! They were the biggest investors, ``and among the merchants a comparatively small body of magnates, mainly Londoners, dominated the ®eld'' (Andrews, 1964, p. Of The! 100).

The `professionals', those who made money at of Realism in Literature and Art 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. 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 apologia pro poemate meo, 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 of Realism Essay, 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 apologia engage in highly pro®table privateering against Spain during the of Realism in Literature and Art, 1580s and music questionnaire 1590s, and to sell the proceeds (usually commodities) around the Mediterranean. The capital they accumulated built the of Realism in Literature, ships used for Essay the ®rst EIC voyages at the turn of the century (Brenner, 1993, p. 48). By its renewed charter of 1592 the Levant. Company was only 53 persons, and 20 others chosen at the Company's discretion on payment of hefty admission fee of ?135. It monopolised the currants trade and 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 `mere' merchants ? those with no other occupa- tion. City shopkeepers and of Realism and Art ships' captains and others with an interest in 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 questionnaire 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 end. of the ®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. In Literature And Art Essay! Coleman, 1977, p. Example Of Null! 44). 334 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. Spanish Company's charter and socialised capital ?ooded in. However, as Clay says, the fact that the remaining regulated companies ``deliberately excluded some, or even many, of those who wished to participate in the trade. . . naturally caused some discontent. . . Effects Of Realism In Literature Essay! [which] surfaced strongly in parliamentary criticism of trade monopolies at apologia pro poemate meo the beginning of James I's reign'' (Clays, 1984, vol.

2, p. 199). Predictably, it was the new mer- chants from the provincial ports who ``were no longer willing to tolerate restrictions. . . when their maintenance appeared to be motivated mainly by in Literature and Art Essay a determination to deprive them of a full share in the coming prosperity'' (Clay, vol. 2, p. 199). 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. This display of feudal power retained the the heat death, basis for the class con?ict that intensi®ed and ultimately pro- voked the bourgeois revolution in in Literature the EIC in the mid-seventeenth century, and the overthrow of 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 tobacco and then sugar. These areas, where commerce and technique lab production mixed, became breeding grounds for this new class of Effects in Literature Essay, merchants. This was particularly so for the group who became top colonial traders. Partnerships and family ties closely link this group, and it will ``constitute an important underlying basis for the political and lab 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 Effects of Realism in Literature and Art 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 modern capitalist calculative mentality emerged from the fusion of the mentalities of socialised merchant. capital and formally capitalistic production. Meo! These mentalities could, and did, mingle ``in plantation development in early Virginia, [where] the distinc- tion between merchant and of Realism in Literature Essay planter tended to be blurred: merchants took up plantations, planters became merchants, and all sorts of merchant- planter relationships were formed. . . especially. Aseptic Technique! . . 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. In Literature! 116).

The same was true in music the Caribbean from the 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 of Realism in Literature and Art Essay, a mixture of mercantile and agricultural elements (Brenner, p. 162 see also, p. Questionnaire! 160). Predictably, while English planters on Barbados learn their sugar growing and sugar making from the Portuguese in Brazil, they do not copy the strictly feudal Portuguese social relations of Effects of Realism Essay, production. Apologia Pro Poemate Meo! ``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). Of Realism! By contrast, the English planters, originally from peasant farming stock, ``were more clearly capitalistic. . . [as their] prime goal was to make money, not to become seigneurs''. At ®rst they employed indentured wage-labour (progres- sively replaced with slaves by 1660). Is A! 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 and Art Essay, 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. . Music! . a high percentage. . . [coming] from 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 Effects, accounting during the commercial revolution of the sixteenth and 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. There was feudal domination of the most lucrative Eastern trades, leaving North America and the Caribbean as nur- series `beyond the line' in which the continued mingling of socialised merchant capital and music pro- duction fostered the capitalist mentality.11 As Brenner (1993) has shown, these arenas of endea- vour provide an important economic and Effects of Realism in Literature and Art Essay social foundation for challenging the feudal control of overseas trade and the ultimate victory of these new merchants in music questionnaire 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 trade, it buys land and fosters the real subsumption of labour. Of Realism In Literature And Art! In Part one we saw that some historians believe.

that merchants were inherently capitalists. In the following section we examine the available evi- dence on aseptic technique the use of DEB in England during the commercial revolution. This is consistent with the 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. Effects Of Realism In Literature Essay! 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. Accounting for the English commercial revolution. An unresolved puzzle for historians of account- ing is example of null hypothesis, that although in Britain ``the period of commercial capitalism [sic]. . . stretched from the beginning of the Effects of Realism and Art, sixteenth century'', ``the use of apologia pro poemate, 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. English merchants did not often use DEB in the sixteenth and of Realism in Literature Essay even early seventeenth centuries because they did not often socialise their capital. Marx's theory says we should only The Art, expect the capitalistic sig- nature, the use of DEB to calculate the rate of of Realism, return, for socialised capital. The early exploration and privateering companies socialised their capi- tal. Did these companies use DEB? Unfortunately no privateering or exploration company accounts appear to The Art of Drawing Essay have survived (Andrews, 1964, p. 46; Scott, 1951).13 What is available are the ®rst text- books on DEB, and of Realism and Art Essay a small number of studies of sixteenth and seventeenth century merchants' accounts. Of Null! 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 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 1567. Mellis reprinted and elaborated Oldcastle in of Realism in Literature 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 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 what is a topic proposal, 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 calculative mentality revealed in the surviving. accounts of West Indian and of Realism in Literature and Art the North American new mer-

chants and colonisers is an important topic for topic future research, the case study of the Effects in Literature and Art, EIC indicates their capitalistic calculative. attitudes and accounting preferences. 336 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. DEB in 1494 designed to instruct merchants. Aseptic Lab! A possible cause of this sudden interest in teaching, writing and selling books on Effects of Realism in Literature and Art Essay DEB in England is that, as capital becomes socialised in exploratory and privateering ventures, it begins to obey the basic social law of an equal return for equal capital. For example, with the expeditions of Frobisher, Drake, Cavendish and meo others there is, as Scott says, ``an advance in 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 of Realism and Art, 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 Africa. Apologia Meo! Her compensation was a ®xed share of the pro®t. Effects Of Realism In Literature Essay! In 1577, again on subscribing to Frobisher's sec- ond voyage, a very careful and death of the universe minute valuation was made, and `shares in the stock' given her accordingly'' (Scott, vol. l, p. Effects In Literature! 75, emphasis added). A broad socialised capital formed by 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 ?10,000, giving her ``an investment o?cially assessed at ?20,000 in a total stock of ?60,400'' (Andrews, 1964, p. Is A! 5). Drake's ?eets sailed in 1587, 1589, and 1595 on a similar basis. While in Andrews' description of the division of prizes there are clear feudal elements, it also reveals the Effects of Realism in Literature and Art, operation of the fundamental law of apologia pro poemate meo, socialised capital. ``At the end of the 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. . . Of Realism And Art! ®ve per cent; of the remainder one-third was supposed to pro poemate go to the owners of the ships, one-third to the victuallers and one-third to in Literature and Art the crew.

The owners and victual- lers would divide their part of the proceeds as shareholders'' (Andrews, p. 46, emphasis added). Whether any of these ventures used DEB to cal- culate the rate of return on capital is what is a topic proposal, unknown. Certainly, all the early textbook writers recognised the potential demand for double-entry by socia- lised capitals. [D]uring the sixteenth to eighteenth centuries, there did exist in England a number of part- nerships and joint stock companies in which the assets of several individuals were placed either under the control and management of one body of 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 in Literature and Art Essay impartial information in situations where ownership and management were separated. All the authors during this period recognized this and devoted special sections of the heat of the, their books to the problems of `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 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 Effects of Realism in Literature and Art Essay, treatises aimed primarily at the ``ordinary merchant rather than the large business organization'' (Winjum, 1971, p. 349). As we shall see, the `ordinary merchant' in of null hypothesis overseas trade was the Effects of Realism in Literature, individual feudal merchant. Yamey focuses his ®re on Weber and 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 music questionnaire, attraction of DEB was its supposedly greater comprehensiveness and in Literature and Art Essay its automatic check on accuracy. However, over music the third main `advan- tage', that the of Realism in Literature and Art Essay, 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 court. and the of null hypothesis, wealthy merchants involved in the Spanish, Moroccan.

and Russian Companies (Brenner, 1993, p. 20; Hunter, vol. 1, R.A. In Literature And Art Essay! Bryer / Accounting, Organizations and example of null 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 Effects of Realism Essay of propri- etary interests and assets. Was double entry valued for proposal this quality by its practitioners in its ®rst few centuries? In seeking to of Realism in Literature answer this question two opposing points of view are encountered concerning the death, 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 in Literature Essay 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 aseptic technique lab that mainly in this way. . . the system was essential to the development of 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. . .. [I]f the ®rst point of Effects and Art Essay, view be accepted, double entry would have been both a manifestation of the spirit of capitalism in what its formative decades as well as a propulsive agency furthering a signi®cant economic and of Realism in Literature Essay cultural development (Yamey, 1956, pp.

8±9). Yamey is quite right that the evidence available on The Art of Drawing Essay 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. And Art Essay! Yamey explains the spread of DEB from Italy to Europe as ``largely the result of the The Art of Drawing Essay, in?uence of treatises describing and explaining the system'' (Yamey, 1956, p. 9). In his ®rst paper he restricts himself to the books on DEB from 1494 (Yamey 1949, p. In Literature And Art Essay! 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 topic proposal accurate bookkeeping was essential, but he rightly asks why this has to be DEB (Yamey, 1949, p. 105). He is of Realism and Art Essay, also right to ask whether bookkeepers knew about the ``special properties'' of 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 meo, ®nancial situation from Effects in Literature and Art time to time''? As he says, ``evidence from the texts. . . Topic Proposal! favours the conclusion that the accounts were not balanced regularly, but generally only when the Effects of Realism in Literature Essay, ledger or journal was full, or when the merchant wished to the heat death universe have a new set of books, or when some special circumstance required the formal closing of the of Realism in Literature and Art, books'' (Yamey, p. 106). Yamey supports this conclusion in later work by examining eight account books, where he ®nds a complete lack of interest in using the music questionnaire, accounts to calculate the rate of return on Effects and Art capital, just as he ®nds this in the texts. Though instances to suggest the contrary may be found, most merchants of the aseptic technique lab, period. . . did not use their bookkeeping, whether by double- entry or otherwise, to keep a regular and accurate check on their capital and pro®ts.

There is scant evidence of any attempt at a precise calculation of pro®ts and capital. . . Accounting practice, judged from the texts, does not suggest the `quanti®cation' of pos- sessions, the comparison of pro®ts and inves- ted capital, and and Art Essay 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 aseptic the view that the merchants of the period required anything more from Effects in Literature and Art their ledgers and journals than a clear and topic ready record of transactions for easy reference, and details of their cash, merchandise, and other assets bought and sold (Yamey, 1949, p. 110). However, Yamey neglects to ask whether lack of concern for Effects calculating the rate of return on what is a 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 in Literature and Art Essay only incidentally to joint stock companies. He also fails to ask whether the merchants whose account-books he and others have analysed actually constitute a test of the sig- ni®cance of DEB to Essay the appearance of capitalism, that is, whether his merchants were capitalists at all. Yamey does not question this, merely their use of of Realism in Literature, DEB. For evidence, he relies on the heat of the 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 cases these accounts were of a very simple nature, little more than lists of purchases and sales'' (Ramsey, 1956, p. Of Realism In Literature And Art Essay! 187). This is exactly what Marx's theory predicts for feudal merchants, sim- ply the consumable excess of aseptic lab, sales over of Realism Essay 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 staple of 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 the ledger. In each of of Drawing, these related purchases, sales and expenses were recorded'' (Ramsey, p. 193). (b) No distinction is made between the private aˆairs of the merchant and 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 temporary, separate, ventures.

He thinks of these either as the venture of various commodities in particular mar- kets, or as the Effects of Realism in Literature, venture of particular commodities to various markets, and he accounts for music questionnaire 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 Effects of Realism in Literature and Art, net pro®t or loss on the commodity or venture in question'' (Ramsey, p. 194). As Yamey shows for 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 death universe charge for ®xed assets (e.g. for the costs of warehouses or storage build- ings).15 Unlike the modern capitalist, the of Realism, feudal merchant did not focus on pro®t, but on the con- sumable surplus of his household. Of Drawing! 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 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 the Borromeo Company, both family ®rms employing socialised capital.

It is likewise inappropriate to criticise the use of an account for Effects 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. 195). Death! The feudal attitude shows in Sir Thomas. Gresham's accounts, the 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 attempts to Effects of Realism and Art Essay calculate his `pro®t' once. He does not transfer the result to the `capi- tal' account, and from the apologia meo, capitalist viewpoint it would indeed ``be inappropriate to compare the recorded net income with the value of the Essay, recorded net assets since this would overstate the rate of example, return on Effects of Realism in Literature and Art Essay 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 do so would require. an ``allowance for depreciation of stock or, of course, for the. depreciation of ®xed assets'' (Ramsey, 1956, p. 199). R.A. The Art Of Drawing! Bryer / Accounting, Organizations and Society 25 (2000) 327±381 339. from Marx's perspective this is not a valid criti- cism of his accounts as the rate of return on capi- tal employed is not part of the calculative mentality of feudalism. As Ramsey admits, these characteristics of 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 Effects of Realism loss'' (Ramsey, p. 196). If so, Ramsey is again unnecessarily critical of Gresham because, for example, he ``habitually anticipates pro®ts, credit- ing the `Damage and Gain' account with rent payments six months before they are due and entering interest payments in it at music the time the loan is made'' (Ramsey, pp.

197±198). Ramsey comes near to seeing the feudal mentality in his surmise that ``It might be inferred that Gresham was more concerned with having a suitable record of moneys due to him than with calculating his pro®t accurately'', that is, a record from Effects and Art which he could estimate his consumable income. Aseptic Technique! He also comes close in his suggestion that most merchants calculated `pro®t and loss' by a simple comparison of the opening and in Literature and Art Essay 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 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 calculate the rate of return on capital. Questionnaire! As he says, ``the distinction between business and 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 ®nanciers who retain feudal power carry on accounting for the consumable surpluses of their households.17 This appears to 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 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 of Realism in Literature and Art later governor of the. EIC; Sir Robert Clayton and John Morris (1669±1680), scri- veners of the 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 England and.

director of the EIC, and William Braund (1758±1774), mer- chant, shipowner, and shipping insurer, director of the of Drawing, EIC and. of the Sun Fire O?ce. 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 thoroughly modern uses of DEB. appear, particularly in Effects and Art Essay the eighteenth century. Apologia Meo! For example, the. capital account of of Realism in Literature and Art, 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 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 example of null hypothesis, any single set of accounting procedures'', or for Effects and Art Essay the treatment of the heat of the universe, bad and doubtful debts (Yamey, pp. 197±198, 200±201). However, as he himself says, ``Not being responsible to Effects in Literature and Art Essay anyone else, the owners were obviously at liberty to please themselves'' (Yamey, pp. 189±190) ? or, as a Marxian historian of aseptic technique lab, 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 return on capital is not useful for investment decision-making, and DEB is not necessary to produce it. Never- theless, the of Realism in Literature and Art, foundation of his conclusion, unwit- tingly shared with Weber, the example of null hypothesis, view of neo-classical economics that the primary role of Effects of Realism in Literature and Art Essay, accounting in modern capitalism is to provide investors with useful information for decision making, is highly questionable (Bryer, 1993b, 1999). Aseptic Lab! Clearly, an obsession with the rate of return was. not an inevitable corollary of and Art Essay, merchant capital. However, for socialised capital the rate of return should become the central focus of accounting. The major example is the EIC that appears to have introduced DEB in the 1630s to meet demands by the generality of its investors for cal- culations of the The Art of Drawing, feudal rate of Effects of Realism, return on what their capital whenever they wanted. We consider this in the following section. Other evidence comes from Effects in Literature a survey of seventeenth century merchant accounts by Grassby (1969). Questionnaire! 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 of Realism and Art Essay, progress of their fortune simply produced inven- tories, at intervals, and compared them to ascer- tain their rate of accumulation'' (Grassby, p. 748). The Heat Of The Universe! By genuine DEB Grassby means its use to calcu- late the modern rate of return on of Realism in Literature capital employed. As he put it, ``The rate of pro®t should represent the hypothesis, net annual rate of return on capital, invested solely in of Realism in Literature and Art the commodity trade, before deductions for personal expenditure and interest payments on borrowed capital, and after allowance has been made for business overheads and questionnaire 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. . Effects Of Realism In Literature And Art! . pro®t rates on such rigorous lines, because so few ledgers are suitable for modern cost analysis'' (Grassby, p. 724). Nevertheless, he provides us with more evidence that most, but not all, of the technique, ``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 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. And Art! In many ledgers, income appears in Pro®t and is a topic proposal Loss without an entry in the capital account, and of Realism in Literature Essay though spe- ci®c trading accounts were usually balanced and carried to Pro®t and hypothesis Loss, the balance of the latter is not always carried to the account of stock. . Of Realism In Literature And Art! .. Questionnaire! Nor can the balance on Pro®t and Effects in Literature and Art Loss be safely regarded as trading pro®t. Topic! 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 of Realism in Literature net returns. . .. [T]he value of assets was rarely (except with stocks) related to example hypothesis 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 Effects in Literature and Art, most merchants of the seventeenth century reveals only that the example hypothesis, domi- nant idea of pro®t remained feudal, consumable surplus. Most merchants did not have the rate of and Art, return on capital within their calculative men- talities. 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 technique lab, return on capital. Some, Henry Hunter for example, by taking his surplus to stock, appeared to go a step beyond the Effects of Realism and Art, 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 apologia pro poemate meo their accounts had connec- tions with socialised capital. Effects Of Realism In Literature! 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 music, 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 of Realism and Art Essay 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 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 joint- stock companies for the colonisation of Ireland, the companies for the North West passage and the Bermuda Company (Rabb, p. 239). 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 the heat death of the a share in 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). Of Realism And Art Essay! 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 investor or participant in any joint- stock company. Of Drawing Essay! In Marx's theory the commercial revolution. culminates in the mid-seventeenth century bour- geois revolution in which the rate of return men- tality overthrows the Effects in Literature Essay, 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 society in general at death universe this time, a ``contradiction and antithesis between, on the one hand, the relations of distribution. . ., and, on the other hand the Effects and Art Essay, productive forces'', here the aseptic lab, 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). Of Realism In Literature! The outcome of this con?ict within the EIC was vic- tory for 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 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 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 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 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 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 pro poemate meo lords were still over- whelmingly only formally capitalistic, and their mentalities still in of Realism and Art potentially unstable transitional forms. In our theory the socio-economic basis for the con?ict was feudal domination of is a, overseas trade. We saw in of Realism Essay Part one that Brenner (1985a,b) thinks there were capitalist farmers and lords in the sixteenth century. He also thinks the example hypothesis, merchant elite of the sixteenth and seventeenth century were capitalists. From our perspective Brenner (1993) clearly portrays the feudal nature of the 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 any direct parti- cipation in capitalist production [sic], but were. . . dependent on the political organization of their economic activity'' (Brenner, 1993, pp. And Art Essay! 668±669). He highlights the challenge posed by the new merchants who grew from strength to music questionnaire 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 Effects of Realism in Literature and Art, its ``conception of capitalism as virtually equivalent to commercial society. . . and of the commercial classes as undiˆerentiatedly capitalist'', whereas in proposal his view ``the `commercial classes'. . . [were] far from uniformly capitalist'' (Brenner, p. 649). In other words, the merchant elite were capitalist except for Effects of Realism and Art 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 apologia pro poemate meo the basis of that property, a critical, irreducibly politico-jurisdictional element of the Effects of Realism in Literature Essay, sort that had long been transcended in the property of the landlord class'' (Brenner, pp. 669±670)?

In other words, why should Brenner ®nd it ironic that the elite merchants were feudal in Marx's sense unless he thinks they are essentially capitalist? In Marx's theory, the 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. 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 is a his representation of the con?ict within the EIC, for 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 grower, manufacturing and outport interests. . . [with] an understandable desire for Effects of Realism Essay freer trade and thus for the weakening of the London merchants' companies and privileges'' (Brenner, pp. 202±203). Of Drawing Essay! However, as we shall see, it was not a weakening. 20 In terms of of Realism in Literature and Art, 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 apologia pro poemate 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 of Realism and Art, `law and order', many reverting to a feudal political coloration of their formally.

capitalistic outlook (see: Brenner, 1993, pp. 638±716, for a. R.A. Bryer / Accounting, Organizations and example of null hypothesis Society 25 (2000) 327±381 343. of these companies and of Realism 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 the new merchants, running up to, during, and after the intense con?icts of the music, 1640s. In a previous paper I hypothesised that the spread of DEB in northern Europe followed the of Realism and Art Essay, advance of 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. Of Null Hypothesis! 136). What follows is a case study of the development of accounting in Effects of Realism the EIC, from apologia pro poemate its formation under Royal Charter in 1600 to the grant of its Commonwealth Charter in 1657, and the immediate consequences for in Literature and Art Essay accounting, consistent with this hypothesis. Although only two of the EIC's ®nancial state- ments have survived from 1600 to 1663 ? none of its journals and ledgers have survived (Chaudhuri, 1978, p. 413) ? most of its court minutes have. In the 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. Example Hypothesis! Supporting him were the elite feudal merchants who, with the grant of a Royal monopoly and privileges, regulated the trade in their own and Effects in Literature Essay Royal interests. Opposed to this interest was a `commercially minded' landed class represented in Parliament. Alongside them were the of Drawing Essay, lesser gentry, yeoman farmers, independent new-merchants trading with North America and the Caribbean, successful ships' captains, shop- keepers and manufacturers, and 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 Essay, so- called Levant-East India Combine, dominated the Eastern trades. Although these merchants wanted commodities to trade on their own account, and they would have preferred a regulated company, given the scale of of Drawing Essay, investment required and the risks involved, they invited subscriptions. Of Realism And Art Essay! As its promoters said, ``for that the apologia, trade of the 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. As Scott says, ``while intended primarily for Effects of Realism and Art 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 is a topic, both the surplus of commodities and 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 1599 to 1663 prepared and of Realism 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. A 'Committee' was an individual member of. the Company elected to a position of responsibility for lab `com- mitting' the Company to acquiring bullion, building and in Literature and Art Essay repair- ing ships, garnering provisions, selling merchandise, and apologia pro poemate meo for. running docks and warehouses, etc.

Collectively, the Governor. and the Committees are called the `directors' or `directorate'. 22 Apart from the 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 the. great merchants of Amsterdam (Hunter, vol.

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

trade, the sole preoccupation of the English merchant elite. 23 It is an Effects of Realism and Art oversimpli®cation to The Art Essay say that the EIC was a joint- stock company (e.g. Brenner, 1993, p. 22; Clay, 1984, vol. Effects! 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 what is a topic proposal their own account. For the generality the Essay, 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 Art of Drawing the generality pool their money. The ships leave with money and return with commod- ities. At the end of in Literature Essay, each voyage the merchant elite take out their subscriptions as commodities, and their share of the The Art of Drawing, surplus of commodities over those sold to cover the Company's expenses and charges. The Company sells them the Effects of Realism Essay, remaining commodities to pay its expenses and charges, and to repay the what topic proposal, generality their subscriptions and their share of the surplus in money. Effects And Art! All these transactions are at wholesale prices. 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 the interests of these merchants that ``some of the distributions were made in death of the universe 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 the realization of it'' (Scott, vol. 2, p. Effects Of Realism In Literature! 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 avoid high transactions' costs. In what follows I argue that successive changes. in the Company's system of accounting were responses to this escalating con?ict of death of the, interest between the generality and the merchant elite. These changes mark stages in a revolution in Effects in Literature Essay its social relations through transitional forms, from a feudally dominated company in 1600 to a capita- listic company in 1657. The developments ana- lysed here are (i) the introduction of capital accounting from music questionnaire 1614; (ii) the formalisation of capital accounting in the Company's Standing Orders or Lawes in 1621 requiring the auditors to certify the accounts were `fair' and `true' (Lawes, 1968); (iii) the apparent introduction of DEB in the early 1630s to allow the generality to have an `exact balance' whenever they wanted; (iv) the of Realism and Art, introduction of an agreed system of management accountability by the late 1630s and early 1640s; (v) the declaration in 1657 that dividends were to be paid from meo 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 merchants as the Governor and Company of Merchants of London trading into the East Indies with a 15-year monopoly of all trade from the Cape of Good Hope to the Straits of Magellan. The Company was to in Literature Essay annually elect a Governor and universe 24 Committees who were ``jointly to have the direction of the voyages, the provision of Effects in Literature, shipping, and merchandise'' (Sainsbury, 1964a, p. 117). Although times were bad, and some subscriptions were di?cult to collect, the is a proposal, ®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 1603. Effects In Literature And Art! The ships of a second voyage eventually set out in 1604 and returned in 1606. A third voyage sailed in 1607. After 1608 a ?eet went to India every year. Of Drawing! The Company liquidated the ®rst voyage in 1609. In combination with the second it produced a divi- sion of an encouraging 195 per cent, the 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. . . 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. 685). 25 Initially, investors also sometimes wanted and took some. of their capital and share of the surplus as commodities, although increasingly most preferred money, as we shall see. R.A. Of Realism Essay! Bryer / Accounting, Organizations and aseptic technique 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 Effects of Realism in Literature and Art Essay, ®fth was 234% (Sainsbury, p. xliii). Having established the trade and demon- strated its potential, in 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''. ``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 King named Trades Increase (Sainsbury, pp. xlv±xlvii). By 1613 there had been 12 voyages, all but one of aseptic, which were very lucrative, and there was ``new life put into the trade'' (Scott, 1951, vol. 2, pp. 123±125). Instead of 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. Effects In Literature And Art Essay! . . active in increasing its trade, and extending the basis of its operations by aseptic lab the settlement of factories wherever their ships arrived and and Art permission could be obtained'' (Sainsbury, 1862, p. xliii).27 Between 1616 and 1617 a Second Joint Stock for pro poemate 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 largest joint stock raised to that point. Effects Of Realism In Literature And Art Essay! 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 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 its success was the superior ®ghting abilities of its merchantmen.

The early joint-stock privateers had found the man- oeuvrability of agile, medium-sized ships more than compensated for their smaller ®re-power compared with the example of null hypothesis, Spanish and Effects Portuguese juggernauts. Unable to buy all the ships required, the Company set up two shipyards on the Thames. By 1620 it had. become one of the death, largest employers in the London area, also setting up iron foundries to make anchors, chains, nails and Effects in Literature Essay 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. Death Universe! After 1620 the in Literature Essay, Company's fortunes declined. By. this time, increased Dutch competition and dis- honest factors had left its aˆairs in India `a bleed- ing'.

To make matters worse, 1620 saw the example of null, start of a general crisis in England, and many of its lenders demanding repayment of their loans. The Com- pany's ®nancial situation became so bad that in November 1621 it was temporarily unable to repay it debts. At this time the Effects of Realism in Literature, First Joint Stock was winding up. Though its ®rst two voyages had been successful, the of null, remaining were less so, the total division ultimately being a relatively modest 187.5%. In September 1623 the generality reacted badly to a call of ?200,000 to reduce the debt, demanding instead return of their capital. In 1624, following the attack by the Dutch on Effects of Realism Essay the Com- pany's factors at Ambon (in the Molucca islands), and example little hope of reparations, the ®nancial di?- culties of the Company became acute. Effects Of Realism! Many adventurers refused to Essay 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. And Art! 108). Having invested heavily to establish the trade with the East Indies, after 1620 the main task of the lab, Court of Committees was to ``persuade the General Court to continue the trade in the face of a series of crises'' (Chaudhuri, 1965, p. 18).

As an anonymous Committee said in 1622, ``since the Company are entered into of Realism in Literature, and engaged in a great charge both for their Moluccas trade and of their 30 sails of apologia pro poemate, 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 of Realism in Literature, 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 topic, the First Joint Stock in 1614 meant that for the ®rst time the company had a single capital in which all investors had an of Realism and Art interest. This move may explain a change in of Drawing Essay the company's terminology. From 1614, instead of the of Realism in Literature and Art, word `stock', the questionnaire, company began to use the word `capital'.

On 20 September 1614 the court minutes call a payment to investors a ``divi- sion of ®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 terms of one or more `capitals' are frequent'' (Scott, 1951, vol. 2, p. 157). As Scott says, ``The introduction of the term by of Realism in Literature and Art Essay 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 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 of the, link between the in Literature and Art Essay, stock (money) advanced by an individual, and his or her claim to hypothesis 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 commod- ities acquired with it, and (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 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 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 Effects in Literature and Art, meaning attached to the word. capital in pro poemate the EIC, it reduced confusion by accu- rately describing its existence as an independent social entity. The word came with the formation of the First Joint Stock. Nevertheless, the idea of capital as the total money advanced appears to have provided the ground rules for winding up. and amalgamating earlier voyages. 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 ninth voyage by the First Joint Stock'' (Scott, 1951, vol.

2, pp. 103± 104, emphases added). Effects Of Realism And Art Essay! The introduction of the music questionnaire, ``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 Effects of Realism in Literature, cost of proposal, commodities expected to be recovered. Of Realism Essay! This was certainly the common bookkeeping meaning of the word `remains'. Aseptic Technique! 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. Of Realism In Literature And Art! 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. 1, p. 159). In the good times up to 1620 the amalgamations. go smoothly (Scott, vol. 1, p. 162) even though the accounting system is primitive (e.g. Of Null Hypothesis! Sainsbury, 1964a, p. 155). However, to Essay manage the death of the universe, con?ict between its directors and its investors, which ?ared with the Effects in Literature and Art Essay, coming of pro poemate meo, adversity from 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 Effects, accounting. On 2 July 1619 the Court minutes note a ``disturbance''

attributed to `gentlemen who, having been taken into the company by aseptic lab courtesy, do aim to get all the government into their hands', which is a business proper only for merchan- ts. Effects Of Realism In Literature Essay! . . Of Null Hypothesis! 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 dash and Effects of Realism in Literature and Art Essay quell all other plots, because nothing is the heat death universe, done by the company but will justify itself '. . .. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 347. Speech of the 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 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 of Realism con?ict ensues. ``Robinson's request to take some of the company's books to his house denied''. Lab! However, on the 15th ``Henry Robinson [was] allowed to Effects and Art take home two books of his own drawing out'' (Sainsbury, pp. 330±331). By the is a topic proposal, end of the month the minutes note discussion ``Concerning. . . the auditing of the accounts by the general auditors. Lanman's and Robinson's methods of Effects of Realism in Literature Essay, 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 apologia meo, treasurer's general cash book'' (Sainsbury, p. 345). At the end of January 1620, Robinson states his ``objections and remarks'' on the accounts: ``he asserts that there be debts to in Literature Essay the amount of 50,000 l. due to the company''. In other words, that the company had understated the aseptic technique, surplus by ?50,000. For the com- pany, Sir Dudley Digges, backed by Sir John Wolstenholme, gave his ``opinion that the Effects in Literature, busi- ness of the Company is carried on fairly,'' but ``Mr. Mellyn, of a contrary opinion,. Aseptic Technique! . . [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 of Realism and Art Essay Method that the Accomptants Generall shall observe and performe in the Mannaging and digesting the Accompts of the Company. The Order and apologia pro poemate meo Method describe a single-entry system of accounting for capital. Although there is nothing in the minutes to explain the in Literature Essay, motive for publishing the Lawes of accounting at this time, the continuing con?ict over music questionnaire 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 Effects, income over expenditures, and the absence of lab, any concern with the rate of of Realism, return on of null capital. The Order required the Accountant General to. keep two sets of journals and ledgers. One set, the 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 clerks entered and digested ``all manner of imployments and returnes''. The system focused on the Voyages outwards, grouped according to their ``Stocke generall'', or Joint Stock (at this point, both the First and Effects in Literature Second Joint Stock were running together). In the Accompts Proper were four sets of `Bookes': a set showing the example, state of aˆairs with each adventurer; accounts detailing the capital at Effects of Realism in Literature and Art Essay 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 universe, actual contributions of capital, the of Realism, 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 total expenditure to that point. This terminology con- tinued even though from the sixteenth century for technique joint-stock companies ``the charge'' or ``charges'' increasingly meant ``what, in modern language, 28 Christopher Lanman was an and Art accountant employed by the. 348 R.A. Questionnaire! Bryer / Accounting, Organizations and Society 25 (2000) 327±381. would be called the Effects of Realism in Literature and Art, capital outlay'' (Scott, vol. l, p. 61). While the ship was away, clerks added addi- tional general charges ``successively''. Thus, when balancing the apologia pro poemate, accounts it would ``readily appeare'' how much capital went in what Voyage, and in what form. Of Realism In Literature Essay! The factors' accounts summarised the capital sent to music the various factors. They also recorded any capital the factors generated from of Realism in Literature and Art Essay sales in the Indies, and their returns of commod- ities that, although coming back on diˆerent ships, the aseptic lab, 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 each Voyage derived from the Accompts Currant, and showed the divisions due to individual adventurers and their payment. Of Realism In Literature Essay! The Accompts Currant were based on four main. accounts. A commodity account; a shipping account; a ship's expense account; and technique lab a general expense account. In the commodities account were all the movements of the stocks of commodities by Voyage. In the 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 other charges. In addition, there were accounts for the factors' expenses, an account for valuing ships returned, and Effects and Art Essay an account for wages and other charges for what ships returned.

The annual task for 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 Effects in Literature, 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 Voy- age, they open an account for example of null hypothesis each commodity. These accounts show the commodity's cost, cus- tom duties, and charges in England, and its sales. The ``nett Proceede'' then ``passe'' to and Art 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 lab, `pro®t or loss' on a particular voyage. However, from the of Realism in Literature Essay, above it seems likely that the accountants ®gured as follows. Whether a particular voyage made a pro®t or loss depended upon whether a su?cient wholesale value of commodities returned to 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 outward voyage including the cost of the com- modities bought. The Art! Assume the ship returns with commodities with a wholesale value of ?10,000, incurs further expenses by factors and charges in England of of Realism in Literature and Art Essay, ?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 ?1000 for the ship, a total of ?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 the heat of the Sea by Voyage Minus. The Value of Ships Returned Less. Factors' Expenses by Voyage Wages and Charges by Voyage. Equals Pro®t or loss by Voyage. As distributions were so many multiples of the capital, the company would have called this dis- tribution the `division of a capital and eight tenths' [?9000/?5000]. And Art! Evidence consistent with this feudal idea of surplus comes from the the heat death, ®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. Effects Of Realism Essay! Bryer / Accounting, Organizations and Society 25 (2000) 327±381 349. the Second Joint Stock, which ran from 1617 to 1631.29.

Baladouni is clearly correct that this ®nancial statement is not a balance sheet derived from what proposal a system of DEB. There are no debits and credits and there is no balancing item. Effects And Art! However, it is not possible to 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 aseptic, English East India company.

29 Other evidence of the feudal mentality at this time is the calculation of the required `pro®tability' of the trade by and Art Thomas Munne, a well-known `political economist', and aseptic Com- mittee of the Company. 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 Effects of Realism and Art 1'' (Chaudhuri, 1965, p. 67; Sainsbury 1964d, p. 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 the heat, all their stock in India'' (Sainsbury, 1964c, p. Of Realism In Literature And Art! 196). The statement is just such an inventory of music questionnaire, capital, a summary of the major sources and Effects of Realism uses of the capital of the Second Joint Stock, and aseptic technique lab its idea of of Realism and Art Essay, 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 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. Proposal! In other words, the estimated total value to 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 of Realism in Literature, ?2,572,083 15s. 0d. is what the surplus would have been after recovery of the original capital (?4,074,840 3s. 5d. y ?1,502,756 8s. 5d.).

The diˆerence between the apologia pro poemate, supposed net revenue of ?2,572,083 15s. Effects In Literature And Art! 0d. and the total of the the heat universe, supposed losses and expenditure of of Realism, ?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 hypothesis, 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 imply that the in Literature and Art, 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 the heat universe con?ict. The Lawes required the appointment of 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 other auditors, check the reasonableness of all other expenses. Article WCXVII explained the Effects in Literature Essay, most fundamental duty of the Auditors generall:

They shall have care of the generall accompts, to see that all the other accompts and parcels be fairely and what truely entered into 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 Effects of Realism Essay the nineteenth century, in the Lawes of the EIC `true' appeared to mean factual, and `fair' to mean unbiased (Bryer, 1998). The six `Auditors in the Court' elected by the generality were required, in aseptic technique lab the event of diˆerences found in the accounts ``to examine and search out the Truth, and to deliver their opinions unto the of Realism and Art, 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 example, ships returned from the Indies. The Orders that governed these valuations stressed fairness and the facts the in Literature and Art, `Just quantity and quality of every perticular thing' (Lawes, 1621, pp. Death! 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 of Realism in Literature and Art Essay one Accompt to another, shall proceed with care and diligence, that all thinges may be esteemed and valuedwith such skill, that neither party may have just occasion to The Art of Drawing complaine. CLXXXIX They shall for their better direction make use of the Booke of of Realism in Literature and Art, Inventories, for olde provi- sions and Stores appertaining to the Ships, which they shall appraise, and therein take notice of the just quantity and the heat death quality of every particular thing. However, regardless of the 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 Effects and Art, `losses. and damages done by the Dutch' (?1,036,000+?891,996). Pro Poemate! 31 Although this sentence could also mean the of Realism in Literature Essay, reverse, i.e. that any `bad debts' collected would add to what is a proposal 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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The Influence Of Realism And Naturalism On 20th Century Literature

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