The DOI matches its Crossref record; 41 of the 45 references it cites were found in a registry or an index.
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“Building on Miller and Napier's (1993) genealogical approach, which emphasizes that calculation is historically contingent and embedded in broader institutional configurations, this study demonstrates that calculative spaces need not be limited to formal accounting tools, documents, or devices.”
From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as Miller and Napier's (1993)
Citations
Cites
Economy and Society: An Outline of Interpretive Sociology
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Economy and Society: An Outline of Interpretive Sociology
Poggi, G. (1969) · Sociology · doi:10.1177/003803856900300342 · Cited by 6,851
Political power beyond the State: problematics of government. 1992.
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Self-citationPolitical Power beyond the State: Problematics of Government
Rose, N., & Miller, P. (1992) · British Journal of Sociology · doi:10.2307/591464 · Cited by 3,340
Self-citationRelevance Lost: The Rise and Fall of Management Accounting
Johnson, T. H., & Kaplan, R. S. (1987) · Medical Entomology and Zoology · Cited by 3,177
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Self-citationAccounting and the construction of the governable person
Miller, P., & O'Leary, T. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90039-0 · Cited by 1,505
Self-citationThe archeology of accounting systems
Hopwood, A. G. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90038-9 · Cited by 1,265
Accounting in its social context: Towards a history of value added in the United Kingdom
Burchell, S., Clubb, C., & Hopwood, A. G. (1985) · Accounting, Organizations and Society · doi:10.1016/0361-3682(85)90002-9 · Cited by 808
The Birth of a Consumer Society: The Commercialization of Eighteenth Century England
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The Birth of a Consumer Society: The Commercialization of Eighteenth-Century England.
Earle, P., McKendrick, N., Brewer, J. M., & Plumb, J. H. (1983) · The Economic History Review · doi:10.2307/2594980 · Cited by 682
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Jones, E., & Edwards, J. R. (1990) · The Economic History Review · doi:10.2307/2596802 · Cited by 337
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Self-citationLittleton, A. C. (1933) · Medical Entomology and Zoology · Cited by 248
SCIENTIFIC BOOKKEEPING AND THE RISE OF CAPITALISM
YAMEY, B. S. (1949) · The Economic History Review · doi:10.1111/j.1468-0289.1949.tb00108.x · Cited by 233
Accounting History: Definition and Relevance
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Research directions in accounting history
Napier, C. J. (1989) · The British Accounting Review · doi:10.1016/0890-8389(89)90095-4 · Cited by 147
Self-citationThe king is dead. Long live the king!
Neimark, M. D. (1990) · Critical Perspectives on Accounting · doi:10.1016/1045-2354(90)01010-3 · Cited by 142
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Bromwich, M., & Hopwood, A. G. (1981) · Medical Entomology and Zoology · Cited by 135
Discounted Cash Flow in Historical Perspective
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Miller, P., & O’Leary, T. (1989) · Academy of Management Review · doi:10.2307/258419 · Cited by 93
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McKendrick, N. (1970) · The Economic History Review · doi:10.1111/j.1468-0289.1970.tb01013.x · Cited by 83
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Research works printed but not linked: 4
- American Accounting Association, 1970, Report of the Committee on Accounting History, Accounting Review, 53
- Hopwood, 1986, Accounting History's Claim to Legitimacy, International Journal of Accounting, 37
- Lister, 1984, Accounting as History, International Journal of Accounting, 49
- Miller, 1992, Accounting and Objectivity: the Invention of Calculating Selves and Calculable Spaces, Annals of Scholarship, 61
Cited by
Sorted by citations
The Everyday Life of Global Finance
Langley, P. (2008) · doi:10.1093/acprof:oso/9780199236596.001.0001 · Cited by 1,026
Critical and interpretive histories: insights into accounting’s present and future through its past
Carnegie, G. D., & Napier, C. J. (1996) · Accounting Auditing & Accountability Journal · doi:10.1108/09513579610121956 · Cited by 533
Self-citationHandbook of Management Accounting Research
(2009) · Handbooks of management accounting research · doi:10.1016/s1751-3243(07)x0001-4 · Cited by 512
A ‘time–space odyssey’: management control systems in two multinational organisations
Paolo Quattrone, A., & Hopper, T. (2004) · Accounting Organizations and Society · doi:10.1016/j.aos.2003.10.006 · Cited by 473
What does organizational change mean? Speculations on a taken for granted category
Paolo Quattrone, A., & Hopper, T. (2001) · Management Accounting Research · doi:10.1006/mare.2001.0176 · Cited by 437
Metadata
- Authors
- Miller, P., & Napier, C.
- Affiliations
- London School of Economics and Political Science (GB)
- ORCID
- Napier, Christopher
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1993-10
- Volume
- 18
- Issue
- 7-8
- Pages
- 631-647
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2028247743
- Cited by
- 506
- References
- 45
- Citations by year
- 2026: 11 · 2025: 12 · 2024: 18 · 2023: 12 · 2022: 13 · 2021: 21 · 2020: 26 · 2019: 19 · 2018: 28 · 2017: 27 · 2016: 25 · 2015: 26 · 2014: 16 · 2013: 17 · 2012: 21
- FWCI
- 39.54
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- London School of Economics and Political Science Research Online (London School of Economics and Political Science) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
- Keywords
- history of accounting, economic calculation, double-entry bookkeeping, Weber, Sombart, management accounting, discounted cash flow, investment decision-making, value added accounting, standard costing
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