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Accounting Science and Bookkeeping: Conceptual Problems of the Present
Auditor, 2022The article, through the historical analysis of the development of the national accounting system, explores the current state of accounting science and practice. Attention is focused on the essence of the terminological meaning of accounting and bookkeeping, various points of view on the existence of fundamental differences between accounting science ...
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Bookkeeping, accounting, calculative practice: the sociological suspense of calculation
Critical Perspectives on Accounting, 2003Abstract While accounting has recently been very interested in sociology, sociology has, since Weber, largely neglected accounting. This paper reviews the sociology of accounting and calculative practice that has been established outside academic sociology by accounting scholars.
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PRINCIPLES OF FORMATION AND BOOKKEEPING - THE BASIS ACCOUNTING DEVELOPMENT
Экономика и предпринимательство, 2023В статье раскрыты принципы становления и ведения бухгалтерского учета в средневековом периоде. Рассматривается вклад Луки Пачоли в формирование основных понятий и методов бухгалтерского учета. Создание системы двойной записи и счетов. The article reveals the ...
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Accounting Identities: More Than Just Bookkeeping Conventions
2006During a distinguished career, Basil Moore has made numerous important contributions to macroeconomics and monetary economics, and is renowned as the progenitor of the ‘horizontalist’ analysis of endogenous money. More recently, he has embraced complexity theory as part of an ongoing effort to understand macroeconomics as an evolving, path-dependent ...
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Basic Bookkeeping and Accounting for the Private Practitioner
2017Running a practice with sound financial management practices is not as complex as many believe. The concepts require basic math skills and the establishment of an infrastructure that provides an awareness of what is happening financially in the business.
Jeffrey Zimmerman, Diane V. Libby
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Early Bookkeeping and its Development into Accounting
Business History Review, 1960The transition from simple record keeping to accounting more or less in the form we know it today took many hundreds of years, though most of the basic developments had occurred by early Renaissance times. The advance of the art was intimately linked with a growing literature, the advancement of status, and other recognizable signs of maturing ...
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Influence of computerized accounting systems on bookkeeping conceptual framework
2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011Based on manual accounting program, traditional accounting bookkeeping system construct its concept framework and methods focused on manual accounting characteristics, which purpose is to provide regular and financial accounting information based on currency measurement.
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Antecedents of double-entry bookkeeping and Buddhist Temple Accounting
Accounting History, 2014This article extends Liyanarachchi (2009) by tracing evidence of Littleton’s (1927) seven antecedents of bookkeeping that may have supported the development of Buddhist Temple Accounting (BTA) in ancient Sri Lanka. The article contextualizes the seven antecedents within the socio-economic activities of the time, including the economic significance of ...
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Double-entry bookkeeping in the technique of milanese accounting
International Advances in Economic Research, 1997retrieved again, the user is not aware that a change has occurred. In the accounting package used in this paper, a program was written to change information in the data file. When the accounting package was used to access the information in the data file, all the accounts balanced.
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