Results 311 to 320 of about 86,881 (330)
Some of the next articles are maybe not open access.
Chinese bookkeeping systems: a study of accounting adaptation and change
Accounting, Business & Financial History, 2003The evolution of bookkeeping methods is one of the main features in the advance of Chinese accounting over several thousand years. This paper outlines the invention and application of Chinese-style bookkeeping methods from a historical perspective. With an emphasis on the rise and fall of the ‘increase-decrease’ bookkeeping method in the mid-1960s to ...
openaire +1 more source
THE SCIENCE OF ACCOUNTS: BOOKKEEPING ROOTED IN THE IDEAL OF SCIENCE
Accounting Historians Journal, 1998This paper presents the discourse of the “science of accounts” as it developed in 19th century U.S. accounting literature. The paper initially emphasizes the meaning which the term “science of accounts” had during this period. In addition, it presents the contemporary belief that this science helped reveal the essential economic ontology, which ...
openaire +1 more source
The Slip Accounting System: Traditional Bookkeeping Procedures in Japan
1996Abstract An accounting system which uses slips for journalizing purposes or slips bound, account by account, as substitutes for accounting records, and therefore requires neither journal nor ledger, is called ‘slip accounting’ or ‘slip bookkeeping’.
openaire +1 more source
USAFI Tests in Bookkeeping and Accounting
Journal of Education for Business, 1946Benjamin S. Bloom, Vera M. Amerson
openaire +1 more source
Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting)
2013Although each of the pieces included in this collection has been cited as an outstanding contribution to the literature on the subject, they are not available in most libraries. Each of them is a classic on the theory of double-entry bookkeeping. Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and
openaire +1 more source
Management Accounting: Past, Present, and Future of Double-Entry Bookkeeping and Ledger
Academy of Management Proceedings, 2022Giovanna Centorrino +2 more
openaire +2 more sources
Book Review: Accounting Principles and Bookkeeping Methods
Journal of Education, 1926openaire +1 more source
The First Danish Book on Bookkeeping and Accounts
Accounting and Business Research, 1983openaire +1 more source