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The Widening Gate
The history of capitalism is not to be explained in mere economic terms. David Harris Sacks here demonstrates that the modern Western economy was ushered in by broad processes of social, political, and cultural change. His study of Bristol as it opened it gate to national politics and the Atlantic economy reveals capitalism to be not just a species of economic order but a distinct form of life, governed by its own ethical norms and cultural practices. Availing himself of the methods of "thick description," socio-economic analysis, and political theory, Sacks examines the dynamics by which early modern Bristol moved from a medieval commercial economy to an early capitalist one. Throughout the...
Bristol and the Birth of the Atlantic Economy, 1500-1700
Analyses data from the Bristol Port Books to rewrite the history of trade in Bristol, including the city's early involvement with the slave trade. The sixteenth and seventeenth centuries were a transformative period for global commerce, with the principal focus of England's trade shifting away from trade with Europe, primarily in woollen cloth, to a new Atlantic system, with trade in a diverse range of commodities. Based on the fantastically detailed Bristol Port Books, previously thought impenetrable, and using new computer technology to analyse the vast amount of data, this book provides the first long duration history of a major Atlantic port in this period. It rewrites the history of Bri...
The Development of Double Entry (RLE Accounting)
This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee’s paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sheets, valuation techniques and the accruals convention as well as papers which analyse the causes of the development of double entry, using the evidence of others.
