Dear List-members 
 
Does any member of this list have expertise in the history of = 
accountancy, or know of anyone with such expertise, and interest in the = 
following topic?   
 
The 'Dissent in Science' seminar series at the Centre for Philosophy of = 
Natural and Social Science (LSE), organised by Valeria Mosini, has spent = 
the last 18 months looking at the issue of the concept of equilibrium in = 
economics.  We have explored the topic from many perspectives, but it = 
occurs to us that there is one more interesting possibility.  Mary = 
Poovey starts the first substantive chapter of her 'History of the = 
modern fact' (an epistemological history of political economy) with the = 
statement that "since at least the 17th century sciences of wealth and = 
society have been pervaded by the metaphor of book-keeping".  Much of = 
the chapter is concerned with the trope of 'balance' introduced with = 
double-entry book-keeping in the 16th century.  It would be great if we = 
could get a historian of accountancy to talk about the contribution of = 
the metaphor of "balancing the books" to the development of modern ideas = 
of equilibrium - if indeed there is any such link.   
 
Does anyone have any ideas?   
 
Regards 
 
Andy Denis