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Debits, credits, finance and profits
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  • 2009Social Accounting Research as If The World Matters102 cited
  • 1975The Concept of Profit in British Accounting, 1760–190068 cited
  • 1996Accounting and the absence of a business economics tradition in the United Kingdom64 cited
  • 2005The historical significance of double-entry bookkeeping: Some non-Sombartian claims64 cited
  • 1997Were the cilicians a nation of pirates?∗60 cited
  • 2000‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting54 cited
  • 1979Aristotle and the political economy of the polis52 cited
  • 1986Depreciation and Fixed Asset Valuation in British Railway Company Accounts to 191151 cited
  • 2016The emergence and the evolution of property rights in ancient Greece44 cited
  • 1996Aristotle on Business41 cited
  • 2001THE ACCA/BAA DISTINGUISHED ACADEMIC 1999 LECTURE—ANGELS AND TROLLS: THE ASB’S STATEMENT OF PRINCIPLES FOR FINANCIAL REPORTING39 cited
  • 2010Measurement in Financial Reporting36 cited
  • 1996Academic disdain? Economists and accounting in Britain, 1850–195031 cited
  • 2002Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy

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30 cited
  • 2015Measurement in Financial Reporting: Half a Century of Research and Practice29 cited
  • 2015Accounting for capital: the evolution of an idea28 cited