Results 1 to 10 of about 141,293 (234)
Some of the next articles are maybe not open access.

Errors on Bookkeeping Tests

Journal of Education for Business, 1932
openaire   +2 more sources

No mean bookkeeping

2013
Jarzębski, Jerzy, Puchejda, Adam
openaire   +1 more source

Minneapolis Bookkeeping Survey

Journal of Education for Business, 1957
openaire   +2 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   +5 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

Quasi-Hamiltonian bookkeeping of WZNW defects [PDF]

open access: bronze, 2013
We interpret the chiral WZNW model with general monodromy as an infinite dimensional quasi-Hamiltonian dynamical system. This interpretation permits to explain the totality of complicated cross-terms in the symplectic structures of various WZNW defects ...
C. Klimčı́k
openalex   +4 more sources

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