Results 1 to 10 of about 41,185 (328)

Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills [PDF]

open access: yesHeliyon, 2023
Aside from statutory requirements, Small and Medium-Sized Enterprises (SMEs) hardly take into consideration reliable accounting systems. Therefore, poor and ineffective bookkeeping has contributed to the collapse of some SMEs.
Vincent Adela   +7 more
doaj   +3 more sources

Development obstacles of the agent accounting industry in China’s Guangdong-Hong Kong-Macao Greater Bay Area based on quantitative analysis—Research on the problem of employee’s work attitude [PDF]

open access: yesFrontiers in Psychology, 2022
The notion of “agent bookkeeping” was proposed when the “Accounting Law of the People’s Republic of China” was updated in 1993. Since their business is specialized in serving small and micro-enterprises, this has created the industry characteristic of ...
Xiang Huang   +5 more
doaj   +2 more sources

Moral Bookkeeping

open access: yesErgo, An Open Access Journal of Philosophy, 2023
There is widespread agreement among philosophers about the Mens Rea Asymmetry (MRA), according to which praise requires intent, whereas blame does not. However, there is evidence showing that MRA is descriptively inadequate.
Frank Hindriks   +2 more
doaj   +4 more sources

Double entry bookkeeping vs single entry bookkeeping

open access: yesBulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca: Horticulture, 2016
: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been
Ileana Andreica
doaj   +3 more sources

The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System [PDF]

open access: diamondRevista Contabilidade & Finanças, 2014
The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914.
Tiago Villac Adde   +3 more
doaj   +2 more sources

The Invention of Double-Entry Bookkeeping

open access: bronzeInternational Journal of Management Research and Economics, 2021
Based on the work of Jean Fourastié, accountant and economist, this paper seeks to show that the origins of double-entry bookkeeping are the result of several successive innovations that appeared in Italian commercial enterprises between the 13th and 14th centuries in response to the development of credit and receivables.
Maxime Izoulet
openalex   +3 more sources

Bookkeeping System [PDF]

open access: greenOfficial Bulletin of the National Dental Association, 1913
n ...
Arthur D. Black
openalex   +4 more sources

Khipu as a bookkeeping record

open access: goldZeszyty Teoretyczne Rachunkowości
Purpose: To determine the role of khipu as an accounting record, based on numerical information, in light of current research on khipu (as a system of knotted cords used for record-keeping and communication by the Inca people in the pre-Columbian period).Methodology/approach: This study employs a descriptive analysis and literature review, utilizing ...
Małgorzata Czerny
openalex   +3 more sources

Farmers' bookkeeping books [PDF]

open access: yesOdrživi razvoj, 2022
Business, as the movement of economic factors in a certain direction, implies continuous monitoring, regardless of whether it causes changes or maintains the existing state.
Vukša Slavko   +2 more
doaj   +1 more source

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