M - Business Administration and Business Economics

JEL top-level code M: business administration, management practice, accounting and organizational technique, including concepts of historical origin whose primary present-day use is as management or accounting practice rather than as macro or micro theory. Belongs here: bookkeeping, management-method and organizational-practice concepts, such as a systematic double-entry accounting method or an early scientific approach to organizing factory production, following the JEL convention of housing management-practice concepts here even when their origin is historical. Does not belong here: an economic-history event or a theory of economic development, grouped under Economic History or Economic Development, Innovation, and Growth.