Results 21 to 30 of about 35,414 (204)
Bury pacioli in africa: a bookkeeper's reification of accountancy
Abacus, 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
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Akuntansi Dewantara, 2022 This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud.
Budi Septiawan, Windi Fartika
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Factors Influencing Accounting Outsourcing Using the Transaction Cost Economics Model
International 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
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The Genesis of Double Entry Bookkeeping
, 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
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The Earliest Known Treatise on Double Entry Bookkeeping by Marino de Raphaeli
, 2015 Historians of the origins of modern accounting have generally accepted that the earliest known instructional treatise on double entry bookkeeping was the one published by Luca Pacioli in 1494. This paper dispels that view, presenting detailed evidence of
Sangster, Alan
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Accounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting Order
Учёт. 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
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Accounting Vouchers and Principles of Bookkeeping
, 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
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Locating the source of Pacioli’s bookkeeping treatise
, 2012 There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written ...
Sangster, Alan
core +2 more sources
Literacy and Skills' Role in Enhancing Handicraft SMEs' Performance and Reporting
Jurnal ManajemenThis 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
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Jurnal 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
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