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Accounting History Research [PDF]

open access: yesDe Computis, Revista Española de Historia de la Contabilidad., 2023
Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la eternal polémica acerca de la "objetividad/subjetividad" de ...
Carmona, Salvador   +2 more
openaire   +3 more sources

Accounting historians engaging with scholars inside and outside accounting: issues, opportunities and obstacles [PDF]

open access: yes, 2017
Originating in a panel presentation at the eighth Accounting History International Conference, this study offers a reflection on the issues, opportunities and obstacles which may arise when accounting historians engage with other accounting scholars and ...
Baskerville, Rachel   +4 more
core   +1 more source

The Effects of Population Size Histories on Estimates of Selection Coefficients from Time-Series Genetic Data. [PDF]

open access: yes, 2016
Many approaches have been developed for inferring selection coefficients from time series data while accounting for genetic drift. These approaches have been motivated by the intuition that properly accounting for the population size history can ...
Jewett, Ethan   +2 more
core   +1 more source

ACCOUNTING FOR GROWTH IN HISTORY

open access: yesJournal of Economic Surveys, 2021
AbstractThe contributions to this Special Issue present the state of the art of growth accounting in economic history, exhibiting its strengths and weaknesses. Three set of articles compose the issue: comparative papers that discuss the challenges ahead, long‐run perspectives on Britain since the Industrial Revolution, Japan, Italy and Spain from the ...
Leandro Prados de la Escosura   +2 more
openaire   +2 more sources

Disability and the socialization of accounting professionals [PDF]

open access: yes, 2011
This paper investigates the professional socialization of disabled accountants and their employment within the UK accounting industry by examining the oral history accounts of 12 disabled accountants.
Duff, Angus, Ferguson, John
core   +1 more source

Accounting and accountability in Fiji: A review and synthesis [PDF]

open access: yes, 2014
This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
core  

Traditional Accounting with Decentralised Ledger Technology [PDF]

open access: yes, 2020
Distributed ledger technology is by some believe to be the accounting system of the future, replacing the centuries-old double-entry accounting paradigm, as it has desirable characteristics such as tamper-resistance.
Laurier, Wim   +2 more
core  

The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part). [PDF]

open access: yes, 2010
Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos.
Barbero, Luis   +4 more
core   +3 more sources

Accounting history research and its diffusion in an international context [PDF]

open access: yes, 2001
Drawing on extensive evidence gathered from all accounting history papers published in major research journals during the 1990s, it is argued that extant patterns of dissemination of accounting history research in international contexts are less than ...
Carmona, Salvador
core   +1 more source

Dipole-glass concept and history-dependent phenomena in relaxors

open access: yes, 2010
The possibility to explain basic physical properties of relaxors within the concept of the dipole-glass transition is discussed. We argue that this concept provides the only consistent picture accounting of all known anomalous features of relaxors.
Timonin, P. N.
core   +1 more source

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