Results 21 to 30 of about 973,432 (304)

Historická účetní terminologie v českých zemích v pozdním středověku a raném novověku : příspěvek k diskuzi

open access: yesStudia Historica Brunensia, 2021
In the Middle Ages and early modern period, a specific accounting system was used in the Czech lands, known as so-called administrative accounting. The accounting categories and principles of this system were not the same as those used by single-entry ...
Pavla Slavíčková
doaj   +1 more source

Factors Influencing Accounting Outsourcing Using the Transaction Cost Economics Model

open access: yesInternational Journal of Financial Studies, 2023
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services.
Ivana Tomašević   +4 more
doaj   +1 more source

Nonprofit Bookkeeping And Accounting Providers

open access: yes, 2023
McLean County To Think About 3rd Celebration To Fix Bookkeeping Disagreement McLean County might be looking for an independent auditor's recommendations on a modification to the county's bookkeeping practices that a number of county authorities stated they didn't authorize and even understand about.
openaire   +2 more sources

Bury pacioli in africa: a bookkeeper's reification of accountancy

open access: yesAbacus, 2006
The origins of accountancy are all too frequently equated with the antecedents of double‐entry bookkeeping, notwithstanding warnings from both Pacioli and Littleton to the contrary. It is ironic that Pacioli—the formalizer of double‐entry bookkeeping—is lionized today in the appellation, ‘Father of Accounting’.
Sy, Aida, Tinker, Tony
openaire   +2 more sources

The Genesis of Double Entry Bookkeeping

open access: yes, 2016
The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession.
Alan Sangster   +2 more
core   +1 more source

Accounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting Order

open access: yesУчёт. Анализ. Аудит, 2019
Dr. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations’ interests in accounting history research.
BATUHAN Güvemli
doaj   +1 more source

Accounting Vouchers and Principles of Bookkeeping

open access: yes, 2015
The current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, were assessed and compared with selected EU countries (France, Germany and UK). The study was undertaken at the request of the Polish Ministry of Finance, and funded under the Financial Reporting Technical Assistance ...
Olszewska, Irena, Wołczyńska, Monika
openaire   +2 more sources

Literacy and Skills' Role in Enhancing Handicraft SMEs' Performance and Reporting

open access: yesJurnal Manajemen
This study aims to analyse the influence of financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension on the performance and financial reporting quality of SMEs.
Amir Hamzah, Teti Rahmawati
doaj   +1 more source

The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications)

open access: yesJurnal Riset Akuntansi Terpadu, 2021
The purpose of this research was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The used data collection were observation, questionnaires and literature study.
Anisa Septiana   +2 more
doaj   +1 more source

When Debit=Credit. The balance constraint in bookkeeping, its causes and consequences for accounting [PDF]

open access: yes, 2020
This paper studies the balance constraint (debit=credit) in bookkeeping, its causes and its consequences for accounting. Balance in the ledger is shown to: 1) imply balance in journal entries and vice versa; 2) link the value definitions in the ...
Renes, S. (Sander)
core   +1 more source

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