Re-examining the determinants of barter accounting in isolated communities in colonial societies

From: Accounting History | Date: November 1, 2004| Author: Carnegie, Garry D | Copyright information

Abstract

This contribution seeks to re-examine the determinants of barter accounting practices based on a critical review of contributions on the subject, including a recent contribution by Bloom and Solotko (2004). In particular, it addresses the tendency for studies of this kind, especially of accounting practices in isolated colonial communities, to emphasise the economic determinants of barter and to focus attention on economic determinants to explain the structure and usage of sur...

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