Results 61 to 70 of about 35,414 (204)

Bookkeeping to Professional Accounting: a University Power in Indonesia [PDF]

open access: yes, 2000
The paper is historical. lt explores the development of accounting from the mode of ‘bookkeeping' knowledge to a ‘new' disciplinary power of accounting in lndonesia.
Sukoharsono, E. G. (Eko)
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Accounting And Forms Of Accountability In Ancient Civilizations: Mesopotamia And Ancient Egypt [PDF]

open access: yes
The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of
SALVADOR CARMONA
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Attitudes towards e-bookkeeping in Turkey: Initial research

open access: yes, 2014
Yiğit Şakar, Ayşe (Arel Author), Ayrancı, Evren (Arel Author)Accounting profession has evolved and with the use of computer technology, many concepts related to accounting have emerged.
Yiğit Şakar, Ayşe, Ayrancı, Evren
core   +1 more source

Bookkeeping and financial accounting

open access: yes, 2018
Basics of Accounting targets students in international business study programs. It covers the widely applied syllabus of Accounting at universities on bachelor’s and master’s level. In this book, the application of the methods comes first.
Berkau, Keabetswe Sylvia   +1 more
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Chinese bookkeeping systems: a study of accounting adaptation and change

open access: yes
The 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.
Z. Lin
core   +1 more source

The historical evolution of accounting in China: the effects of culture. [PDF]

open access: yes
Muchos estudios recientes han afirmado que China integra en su sistema contable sus reglas tradicionales, sus intereses culturales y su estilo de vida. La “cultura” sería el punto dominante en su sistema contable.
Solas, Cigdem, Ayhan, Sinan
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Accounting change in central government : The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

open access: yes, 2008
Purpose - The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government
Gomes, Delfina   +2 more
core   +1 more source

Impact of Automated Accounting Software on Bookkeeping Jobs [PDF]

open access: yes, 2020
Automation has been discussed as potential threat to many jobs, including those in accounting. The implementation of accounting and ERP software has had an impact on all employees in this field and especially routine tasks such as those in bookkeeping ...
Jedlickova, Karolina
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Incorporating financial literacy into the secondary school accounting curriculum: a New Zealand perspective

open access: yes, 2012
This paper examines whether selected stakeholder groups believe accounting should continue to be taught as an elective subject in its current form at New Zealand secondary schools or whether incorporating a financial literacy component would increase the
Low, Mary, Taylor, Jordan, Samkin, Grant
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Accounting for carbon

open access: yes, 2013
ACCA working in partnership with IETAThis report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances.
International Emissions Trading Association   +4 more
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