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Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills [PDF]
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
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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]
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
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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
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Double entry bookkeeping vs single entry bookkeeping
: 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
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The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System [PDF]
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
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The Invention of Double-Entry Bookkeeping
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
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Arthur D. Black
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NEW SYSTEM OF MEDICAL BOOKKEEPING. [PDF]
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W.W. Hardwicke
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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
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Farmers' bookkeeping books [PDF]
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
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