ABSTRACT Beginning with a periodisation of a set of 45 textbooks published in English between 1547 and 1799, and analysed by J. R. Edwards, Graeme Dean, and Frank Clarke in 2009, the study shows that in this sample, a significant shift took place in the use of managerial references between the seventeenth and the eighteenth century. Moreover, within the second period, the qualitative analysis of a sub-sample of five of these textbooks indicates that these references appeared within different epistemological contexts, not all of them business-related. Early in the 1700s, accounting techniques were presented at first as tools of self-discovery and temperance. Textbooks from the mid-eighteenth century increasingly referred to the pursuit of scientific knowledge, maybe under the influence of the Enlightenment, while late-eighteenth-century authors started to develop a business-oriented epistemology.

中文翻译：

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从“纯粹的满足和好奇”到“每篇文章的特定收益或损失”：英语会计教科书中的早期现代会计哲学

摘要 从对 1547 年至 1799 年间出版的 45 部英文教科书进行分期开始，并由 JR Edwards、Graeme Dean 和 Frank Clarke 在 2009 年进行分析，该研究表明，在该样本中，使用方式发生了重大转变。十七世纪和十八世纪之间的管理参考。此外，在第二阶段，对其中五本教科书的子样本的定性分析表明，这些参考文献出现在不同的认识论背景下，并非全部都与业务相关。在 1700 年代早期，会计技术最初是作为自我发现和节制的工具出现的。十八世纪中叶的教科书越来越多地提到对科学知识的追求，也许是在启蒙运动的影响下，