Results 261 to 270 of about 4,080,369 (295)

The Development of Chinese Accounting and Bookkeeping Before 1850: Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)

, 2015
Since China’s ‘reform and opening up’ policy began in 1978 there has been increasing interest in how Chinese business activity was organised during the era before the imposition of central planning under Chairman Mao. Some business archives from that era
W. Yuan, R. Macve, Debin Ma
semanticscholar   +1 more source

The Development of Chinese Accounting and Bookkeeping before 1850: Initial Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)

, 2015
Since China’s ‘reform and opening up’ policy began in 1978 there has been increasing interest in how Chinese business activity was organised during the era before the imposition of central planning under Chairman Mao. Some business archives from that era
W. Yuan, R. Macve, Debin Ma
semanticscholar   +1 more source

Accounting for Rationality: Double-Entry Bookkeeping and the Rhetoric of Economic Rationality

American Journal of Sociology, 1991
This article addresses claims made by Weber, Schumpeter, and Sombart concerning the importance of double-entry bookkeeping. They argue that accounting played a key technical role in enhancing rationality and furthering the development of capitalism methods of production.
Wendy Nelson Espeland, Bruce G. Carruthers   +1 more
openaire   +2 more sources

A Theory of Accounting Relativity: Double-Entry Bookkeeping as a Transformation of Coordinates

SSRN Electronic Journal, 2007
The dividend discount model is a special case of the residual income model and the fundamental value of the firm is a scalar invariant under any accounting system with the clean-surplus. Under double-entry bookkeeping, any accounting system is relative concerning valuation in the sense that the fundamental value is a scalar invariant.
openaire   +2 more sources

SPED-Public System of Digital Bookkeeping: Adaptations for use and implementation by accounting professionals

Proceedings of the 11th CONTECSI International Conference on Information Systems and Technology Management, 2014
O Presente Artigo TEM Como Finalidade evidenciar o Conhecimento e Qualificacao dos Profissionais Contabeis da Grande Florianopolis, com Relacao a Implantacao Fazer Sistema Publico de Escrituracao Digital -. SPED No decorrer Dos Anos o SPED, Tem Sido Visto Como hum Problema pelas Empresas e Profissionais Pelos Que Dao Suporte Este Projeto ...
Zilton Bartolomeu Martins, Adriana Torquato Vieira, Adriano Dinomar Barp   +2 more
openaire   +2 more sources

Bookkeeping and accounting control systems in a tenth-century Muslim administrative office

Accounting, Business & Financial History, 1995
An integrated accounting system existed in Muslim administrative offices of the tenth century. Evidence suggests that some modern-day-like bookkeeping and accounting control procedures may have been practised. It is reasonable to believe that Italian traders were educated in the use of sophisticated business methods by their Muslim counterparts ...
Frank Clarke, Shaari Hamid, Russell Craig   +2 more
openaire   +2 more sources

Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer

Accounting Historians Journal, 2019
ABSTRACT This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to senior management positions by the late 1970s. The paper begins with the testimony before Congress of Arthur Tucker during the debates over the legislation that would ...
Michael Doron, C. Richard Baker, Kiren Dosanjh Zucker   +2 more
openaire   +2 more sources

Digital accounting system and its effect on corporate governance: An empirical investigation

Strategic Change
This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes.
Hamood Mohammed Al‐Hattami, Faozi A. Almaqtari, Abdulwahid Ahmed Hashed Abdullah, A. S. Al-Adwan   +3 more
semanticscholar   +1 more source

Is accounting a matter for bookkeepers only? The effects of IFRS adoption on the financialisation of economy

Cambridge Journal of Economics
Abstract The process of financialisation has been extensively studied and several stylised facts identified. Short-termism is one of these. This article analyses the role that changes in accounting rules have played in increasing short-termism in company management.
Andrew J. Haldane, Alessandro Migliavacca, Vera Palea   +2 more
openaire   +2 more sources

THE IMPACT IN PUBLIC DIGITAL BOOKKEEPING SYSTEM (SPED) IN ACCOUNTING: A PERCEPTION OF PROFESSIONALS THAT ACT IN BUSINESS ACCOUNTING SERVICES

Proceedings of 10th CONTECSI International Conference on Information Systems and Technology Management, 2013
This study aims to analyze the impact of the Public Digital Bookkeeping System (SPED)in accounting. A descriptive research, performed by surveying with quantitative dataapproach. It was analyzed the perceptions of 40 accounting professionals who work in thecity of Santa Cruz do Sul/RS.
Cesar Augusto Bay, Vinícius Costa da Silva Zonatto, Genice Maribel Meyer   +2 more
openaire   +2 more sources