Details

Autor(en) / Beteiligte

• Maltby, Josephine

Titel

Accounting and the soul of the middle class: Gustav Freytag's Soll und Haben

Ist Teil von

• Accounting, organizations and society, 1997, Vol.22 (1), p.69-87

Ort / Verlag

Oxford: Elsevier Ltd

Erscheinungsjahr

1997

Link zum Volltext

Quelle

Elsevier Journal Backfiles on ScienceDirect (DFG Nationallizenzen)

Beschreibungen/Notizen

• The power of accounting has been explained in terms of its technical efficacity in depicting economic reality. This paper examines the significance of accounting for the nineteenth-century middle class as it was portrayed in Freytag's best-selling novel Soll und Haben. It considers the connections between accounting and middle-class values, in particular orderliness and rational conduct. It concludes that accounting derives persuasiveness not from its facticity, but from its simultaneous embodiment and confirmation of middle-class values.