A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries [PDF]
Annals of the University of Oradea: Economic Science, 2008 This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the ...
Artemisa Calu Daniela +4 more
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Organization of the accounting system in the Lodz ghetto from 1940–1944. Approach of the victims of the extermination [PDF]
Zeszyty Teoretyczne Rachunkowości, 2020 The purpose of the article is to present research findings that deal with the organization of the accounting system in the Lodz ghetto. As a result of the research, it was found that the accounting system in the Lodz ghetto was characterized by a high ...
Mikołaj Turzyński
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Accounting inscriptions for the exercise of organizational power: The case of the slave emancipation fund in Brazil [PDF]
RAE: Revista de Administração de Empresas, 2021 This research aims to analyze how organizational power can be exercised over specific populations through accounting inscriptions. This aim has been achieved by using a methodology based on a case study and archive research.
Adriana Rodrigues Silva +2 more
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Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating
Muhasebe Enstitüsü Dergisi, 2022 The paper examines historical evolutions or developments of balance sheet classification as a basic financial statement, concentrating on phases in Turkey from 1926 to 1992.
Recep Pekdemir +2 more
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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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Influence of environmental factors on the evolution of Romanian public accounting
Journal of Business Economics and Management, 2015 Using a historiography approach on public accounting, this research add value to this knowledge providing a customization of the environmental influential factors for an emergent context, the Romanian one, in specific historical phases between 1831 and ...
Cristina Silvia Nistor +2 more
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Sakarya Üniversitesi İşletme Enstitüsü Dergisi, 2020 II. Bayezid döneminde yaşanan bir takım siyasi gelişmeler, iktisadi ve mali düzene ilişkin bazı yapısal düzenlemeleri beraberinde getirmiştir. Bu gelişmelerle birlikte ortaya çıkan kayıt ve denetim ihtiyacı ise Osmanlı Devleti muhasebe uygulamalarında ...
Fırat Altınkaynak
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The roots of budgetary and financial accounting in Brazil
Revista de Administração Pública, 2020 This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory.
Ricardo Rocha de Azevedo +1 more
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Entrepreneurship spirit to survive on culture and environmental development in Jepara, Indonesia [PDF]
E3S Web of Conferences, 2020 This paper seeks to portray the entrepreneurial spirit that originates from the values of local culture after touching and interacting with (new) foreign cultures.
Indrahti Sri, Andini Bintang
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Revista Contabilidade & Finanças, 2020 This study aims to identify the requirements demanded of accounting practitioners by the market in the second half of the 19th century in the state of Pará.
Angélica Vasconcelos +3 more
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