The liberal contest for double-entry bookkeeping in British Government
本文质疑了以往认为19世纪中期英国政府引入复式记账的阻力源于贵族与商人阶级意识形态冲突的观点，发现实际冲突是阶级利益、意识形态、个人好恶等多种因素混合的结果，并强调了约翰·迪斯·汤姆森和詹姆斯·格雷厄姆爵士等自由主义支持者的关键作用。
Purpose – The purpose of this paper is to contest Edwards et al. ’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class. Design/methodology/approach – The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB. Findings – Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting. Originality/value – This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.