摘要：The question of quantification and that of accounting quantification span the social sciences and humanities in terms of a possible double reading: on the one side, accounting quantification might serve as the source material to measure an underlying economic reality; on the other side, it is the result of social, economic, cultural and professional and political processes that affect the numbers produced thereby. This double understanding of accounting is grounded firmly in the agenda of Accounting History Review whose aim is not simply to shed light on the history of accounting but importantly to investigate the role of accounting in history.
